Ok, first question for you - have you reared calves before? If not, I personally wouldn't go there at 22 weeks pregnant. Secondly, do you have someone who in the event your calves got an outbreak of something (salmonella, listeria, rotovirus...), could take over for you for possibly several weeks? Because if they start scouring, and they commonly do, especially with inexperienced rearers, you really can't risk going near them. They'd need up-close-and-personal care (tube feeding etc) and the risk of you catching it would be too high I would think. And part of the trouble is, even if the scours are noninfectious, you can't be sure, so would have to avoid them anyway.
How about getting a temporary job on a dairy farm helping with calf rearing? That way you get paid, but you don't have sole responsibility and if it gets too much there is a way out without leaving 30 babies to starve.
If you still want to do it - here are my answers:
I pay $65 for well-bred calves this season. You can get bobby-truck rubbish for cheap/free but they aren't worth rearing. Don't go for anything Jersey cross. Rear Friesian bulls or whitehead heifers/bulls. They won't be TB tested but the herd would have a TB status. Nor would they be vaccinated. Some herds vaccinate their cows and that carries through to the calf, but unless you speak directly to the farmer (rather than buying through the sales) you won't know.
How much land depends on when how old you want to rear them to and how much grass the land grows. Go to the library, borrow "Milk production from Pasture" by Colin Holmes et al. That will tell you quantities of feed they need etc. More important than land - you'll need about 1.2 square metres of shed space per calf. That can be hard to find. Plus you'll need all the gear - calfeterias, a tube feeder, buckets etc
Costs for dehorning etc depend on who does it. I do mine myself and my dad gave me his tools so its free for me. TB testing is free, but I have to purchase registered eartags. They are a few dollars each, but there is a minimum order - can't remember what though. Vaccinations depend on what you want to vaccinate against. I vaccinate my cows against lepto and give them 5in1. My calves don't get anything. Cost depends on whether the vet is prepared to let you self administer or whether they do it themselves. Most times the vet would come out for a beginner, and thats about $100 per visit plus whatever they do. And you need to allow for deaths! These can be very high for inexperienced people, or if you get a disease outbreak.
Milk powder is about $100 for 25kg. That is the minimum you'd need for each calf. More if you want to rear good calves. They'll need meal too - probably two bags each minimum. I'm not sure what that costs these days - but around $40/sack maybe?
The average sale price depends on so many things - how much grass will there be at sale time, what breed are they, how big are they, how many similar ones are there for sale, how good is your agent, where are you selling them etc etc...
My plan is to buy calves for $65, rear them on adoptive cows at little cost (I have a lifestyle block, and there is little labour involved once the cow has taken them) and sell them at about 12 weeks for $300-ish. But $300-ish is a huge guess. I've known years in which calves were purchased at 4 days old for $100 and sold at 4 months for $80. Not $80 profit, just $80. A huge loss when you consider its cost $200+ to rear them. Its not a given money making scheme, its a gamble. If you can't afford to wear a loss, I personally wouldn't do it.
So, thats my ten dollars worth