Balloons - $75
Chair - $15
Old Garage Sale Surplus Parachute - $100
The helium is exempt, because it's something "not tangible that you can touch, pickup, or measure."
Total price:
$190
Use tax @ 8.25% = $15.65.
He was around $1/mile. I'm sure we can beat that on a 190 mile cross country.
I haven't given this much thought but I am guessing that his balloon qualifies as an ultralight and that he would have been in uncontrolled airspace? Could it be that he didn't need a license?
The guy who did it in 1982 was doing it in Class B over LA...