1099-K selling tickets at a mix of gains and losses

I had baseball season tickets.  We used SeatGeek to sell them and got a 1099-K.  We sold some of them at a gain and others at a loss.  We also had some that we listed that failed to sell altogether.   

 

When I compute the basis for all the sales, can I include the total cost of all the tickets that we listed on SeatGeek?   In other words, can I add in the basis the cost of the tickets that went unsold? 

 

Or do I only get to count the basis for the tickets that actually sold?  

Or worse still, do I only count the basis for the tickets that sold above face value and need to record the basis for the ones that sold below face as the amount that I received for those tickets?  Thanks!