How do I list income from a Point Based Timeshare which I sell off some of my points to cover a portion of fees. I am given $8-10 per 1000 points. This cover 10-20% of fees. I was paid by Zelle and then Agent closed business.

We own a point base timeshare ,and receive $8-10 per 1000 points. Can be used at over 70 locations  and one day of rent will use from 5,000 to 100,000 points, depending on locations and time of the year.  Is there a place to list this income when you do not have a 1099 form?  Agent paid for 590,000 points last year using Zelle.  I just found out that Agent closed business last year.