I am looking for Bluetooth receiver, without out dac or amp, just an receiver which supports LDAC and does an USB out to dac. Any available in market?

Not sure where to post this question.   I recently sold few used and new gears on forums, they were equipment previously purchased using hard earned money for which I had already paid tax, also no profit was made by selling them   Question is do I have to declare this income and pay tax...

It is a free app and has good rating even though only 10 feedback       With iPhone4 + apple bugs in silent meeting room, I am able to hear approx. 15 HZ till 9725 HZ.   Please download and share your result, am I normal or need to quit Head-fi