And then there is the "hobby loss" problem, as covered in this blog today:

https://procedurallytaxing.com/a-quick-hobby-loss-refresher-why-these-losses-are-useless-at-least-un...

I recently sold something on eBay for $50, which had a cost basis to me of $35.  (A gift, long ago.)  The eBay and PayPal commissions were $7 and the postage and packaging were $12.  What do I add to income, and what do I deduct?