Cost: Zero!
It costs you nothing: this is money that you were going to spend anyway. Say you spend $200 a month at your favorite restaurant. We sell you a website in which set-up, design and maintainance comes to $200 per month. You contact your restaurant and ask if they are willing to to giver $200 in gift certificates at 15% discount.
What's in it for the restaurant? A guaranteed monthly income.
What's in it for us?
$360 for setting up your website.
What's in it for you?
$2400 annual tax deductible expense.
Service providers!
Offer this to your regular customers. We can be the mediator in any transaction!