Ticketmaster 1099-k cost offset for Season Tickets

I anticipate receiving a  1099-k from Ticketmaster. For example purposes, I purchased 41 games for the NBA season at a cost of $6,000. I sold a few games in 2023 through Ticketmaster for a gross income of $800 which triggered the 1099-k that offsets some of the costs of the $6,000. The ticket purchase was billed and paid monthly evenly over the course of twelve months. How do I report the 1099-k income and what would be my cost offset? How do I report my cost offset?