Water to Rum

You create rum (or other common alchohol like common wine) from water.

Water to Rum. You turn up to 2 gallons of water into  common Rum (or other common alchohol)

At Higher Levels. When you cast this spell using a spell slot of 2nd level or higher, you change 2 additional gallons of water into common rum (or other common alchohol) for each slot level above 1st.

(Note: if this spell is allowed, it allows a 1st level character to create rum each day as a profession (3 casts) to live modestly with 2 extra silvers left over. At 20th level this scales to 35.6 gp, probably better to adventure. As a side note, this may be how a church pays for itself. . .)