Kudos to you for trying to be lawful, but it's something that's personally not in my priorities to declare any earnings from signature campaigns. Right now, it seems too much of a hassle to declare it as income for something that's firstly, not permanent (what is honestly though?) and secondly, not a "solid" job, it's a hobby, a part-time hassle that also gets you paid. Some treat is as a job, but that's a different story. Perhaps (and very likely) I'll have to go through it some time in the future, where I'll have to convert to fiat and withdraw, but till then, I prefer to keep a low profile.
You've been her longer than me. How are you going to answer the questions your bank will ask when you receive a large sum of money after selling your signature earnings from years ago? That's why I'm being lawful, it's basically a get out of jail free card for later.
If you have a winning scratch-off ticket but never scratch it, you never receive the prize even though technically it's yours.

That's not going to work, there have been lawsuits about this, taxes won. Someone won
20 million on December 31, and received the money on January 4. He had to pay savings tax on money he didn't own yet.