Tester of the Tangential

Increment (Whenever you cast a spell, if the amount of mana you spent is greater than this creature's power or toughness, put a +1/+1 counter on this creature.) At the beginning of combat on your turn, you may pay {X}. When you do, move X +1/+1 counters from this creature onto another target creature.

Power / Toughness: 1/1