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Colleen D's answer ("Next, enter an adjustment as a negative number to reflect the cost of these items and the sales expenses" makes sense except I see no way to enter an adjustment! And if I try to enter the adjustment on Forms, Schedule 1 links me to the 1040 worksheet, and TT won't let me enter an adjustment on Line 24z without doing an override.  I sold items on eBay after my 99 year old father moved to a retirement facility. I don't have original costs but am sure they sold for less than original price. eBay sent a 1099K, and I need to adjust for that, but don't see how to do so without the override.