I completely understand. But with an amount in box 7 of your 1099-misc the IRS computer will look for a Sch C in your return. The only disadvantage of having to report it there is that self employment income is subject to self employment tax. But in your case, because the amount is so low, you will not have to pay that. So the end result is that you satisfy the IRS and there is no disadvantage to you tax-wise.
Having written that, you could enter the amount in box 3 and it will be treated as “other income “ and explain to the IRS why you did that if they contact you.
