GPU offloading question

[Steve Kargl]

All,

Suppose one is working in a funding-constrained environment
such as an academician with limited grant funding.  If one
wanted to dabble in GPU offloading with gcc/gfortran, what
recommendations would one have for minimum required hardware?
In addition, are there any vendor software layers that are
required (such as AMD ROCm with an AMD GPU)?

-- 
Steve