Andrew Warner
Level 2

Since all of this occurred in the same calendar year (2022) and for no more than a six month period, I would report all of this on a Schedule C.  This Schedule C also would include all the business activity for the time the business was operating during 2022.  

Again, to make it easy, there could be a single entry of $15,000 in "Other Income" which would include both the proceeds from sale of the business ($30,000) and partially offset by the initial purchase amount/price ($15,000).