Tax loss Harvesting Bitcoin

Does anyone have experience with tax loss harvesting thier bitcoin. I bought a significant amount of bitcoin DCAed from 1/4@60k 1/4 @50k 1/4 @ 40k 1/8 @ 30k 1/8 @ 20k (I did buy at 16k but not much) I was told I could sell my bitcoin and immediately buy it back and I would be able to write off (apx $125k ) off my capital gains taxes. I bought the bitcoin through Coinbase institutional with my businesses treasury reserves. My question is (and yes, I have asked my accountant but I want to hear if anyone has actually done this) do I get to offset these losses with the profit my business makes or is capital gains a different revenue source (like stocks )what is considered capital gains? if my business makes 125k in 2023 do I essentially pay zero taxes?? Also would it be wise to buy back the entire amount in one shot or should I DCA back into BTC? if it does down from 24k I make about 9k for ever 1k BTC goes down. Forgive my ignorance I should know more about this especially with the amounts I have invested but I guess it's never too late to learn