Thank you Jharvey.

I noticed that when I reviewed the COGS detail that the personal use items are not disclosed.

I appreciate your help. 

This client is 82 years old and sells vitamins and has had 3 losses and 2 years of profits ($7 and $500) in the last five years.  Their activities show me that they are self-employed and profit seeking but I want to keep the IRS out of their cross hairs. For 2023, it is tempting to lower the COGS to show a profit.