89 would be the low end and incubating for males.
81 would be the high end and incubating for females.
If you went with 85, it's in the middle and you'll get a mix of males and females.
I think there is nothing wrong with breeding and selling offspring. The problem comes when new breeders pop up thinking they are going to be able to care for all the offspring, and they are not even setup correctly, then think they are going to make it rich selling the geckos.
If you are doing this just for fun to say you've done it, then try only breeding one female first. Some first years do much better than others, and you may be in over your head if that were to happen. Since you plan on giving them to family and friends it would be best to setup a plan, so you know they are ready when you need to start moving the offspring out. This way you have room incase your female does produce more than you can handle. Leo offspring can grow faster then you would expect. I house all my hatchlings by themselves, and some breeders house only clutchmates together, then seperate them as they grow. Don't house a bunch of babies together they will constently be competing for food hides, etc.
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www.LeopardGeckoBreeder.com
www.LeopardGeckoArt.com
9.23.22 Leos
0.0.1 AFT
1.1 Red Ear Sliders
0.0.1 Russian Tort
1.0 Pembroke Corgi
0.2 Cats
8 fish