Homebrew Looking to start development, cost effective testing options?

[:-infern:]

I'm looking to go into developing homebrew for the 3DS.

I was wondering if I'm correct in assuming that 2DS is the most cost effective kit to use to develop/mess around with?

I've seen Citra but I am not sure if its viable for developing home-brew that needs access to the NAND.

I've got a N3DSXL but would rather not do something that would cause it to brick. Keeping that for my carts only.