Hello CryptoManiac, welcome to the forums.
If you are new please follow the tutorial at OpenZeppelin Upgrades: Step by Step Tutorial for Hardhat
To learn how to get a dev environment up and how to deploy a contract. From there follow the information found in Open Zeppelin’s contracts https://docs.openzeppelin.com/contracts/4.x/ to learn about burning.
For your transaction fees take a look at Reflect and how they handle transaction fees.