You can develop for Windows without Visual Studio, and Visual Studio has a free tier that includes some commercial usage. If you own pretty much any desktop computer or laptop, it can run Windows (including Macs). I think you can even get Windows licenses for testing purposes for free, if you prefer to work on macOS or Linux and just test on Windows (EDIT: on reviewing this part, the terms on those test images aren't as clear as one would like, even though they clearly are provided for developers, so count cost for 1 license if you want to be sure).