Umm, you shouldn't poke at other people's math when you use an example like that. If you give me $20 and ask for $15 back then you haven't given me $20. The cost for you to give me $5 was $5. The other $15 was never transferred, except in the federal bureaucracy it would disappear forever into the government overhead and fraud.
RE: The Moral Question of Using Unconditional Basic Income to Refuse Employment