How report income for buying/selling baseball cards

I purchased and sold some sports cards on ebay back in 2020.  I recently realized I needed to report this income, so am amending to do so.  I made money on some, lost on others.  When reporting the investment income, is it as simple as subtracting the total amount I paid from what they sold for to get the amount I gained (is it just a net number of all the transactions combined)?   Also, are shipping costs I paid to get them, or that they paid a factor?