1099 K from Ticketmaster - true cost of tickets

I would like to report the real cost of the NBA tickets sold via Ticketmaster instead of their face value

- Can we compute as cost the price paid for the entire 44 games of the season tickets when you sell several games (lest's say 15 games as an example) as we still have to pay for the entire season in order to sell several games. The real cost of the ticket is not the face value of the single ticket sold but the entire season tickets cost paid up front and in advance.

- how about the cost of the money paid in advance?

- Can we also include all the time, dedication, analysis and connectivity used to put the tickets for sale at Ticketmaster in the cost of tickets sold? i.e. an overhead %?