Should one use specific accounting to maximize cap gains while BFR-PR + Act60?

Premise 0: You are BFR-PR for the tax year and hold an Act 22/60 individual investor grant effective for the tax year
Premise 1: We are not considering whether or not to make trades. We are taking the trades made as a given, and only considering what form of specific accounting to use in calculating gains (e.g. FIFO, etc).

Consequence of premise 0: You get no benefit from any losses realized and you owe no tax on any gains realized.
Therefore: The basis of your current holdings should be maximized so that when you no longer have either Act 22/60 or BFR-PR status (or both) in the future, those future gains (losses) will be minimized (maximized), resulting in the lowest taxation.

An Unsolicited Advice: There are many considerations on type investments, timing, residency, ACT 22/60 TAX GRANT and its wording, among many others. Look for proper advice from an expert that can back up your specific case and many other details that needs to be addressed and answered before.