A: What I want to do is to listen to soothing music to ease into sleep. OK. B: What I want to do is listen to soothing music to ease into sleep.
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jooneySo a gerundive construction becomes possible in the subject positionYou'll find that the gerund is preferred over the infinitive as the subject; the infinitive is preferred (where possible) over the gerund later in the sentence. Your examples with the infinitive in subject position are less idiomatic, but not wrong.
jooneyIs tha