Spark Claim Amount

When the Flare network goes live and the first drop is made available, will we be able to choose the amount of Spark tokens we claimed even if the snapshot of the wallet allows more?

I only ask because it appears an airdrop is fully taxable at the drop price regardless of realized gains. I’ve now heard it will drop at zero value before the network goes live but can that be right if Bitrue’s IOU already has a value?

Just imagining, if Spark goes live as an Etherium 2.0 or 3.0…taxes it could be expensive on a 15% FLR drop.

Thoughts anyone?