If you sold 80 glass beads in one sale, you could group them all together as one item as a set of beads. You would not need to list 80 glass beads separately.
If you sold a set of silverware, the set would be one item. The set would be whatever you included in the set. So if you included 10 knifes, 8 forks and 6 spoons, that would be one set of silverware that you sold as long as there was a special one in there that was sold at a gain when you sold the rest at a loss or vice versa.
The items do not need to be broken down to bead by bead on y our return Class by class or sale by sale would be sufficient as long as you have the numbers to back the sale. This is similar to stock. If you have 200 shares of the same stock, you would not list each share individually,
The biggest thing is if you sold a set of 80 beads that you paid $1 for each of them, then you sold $79 of them for $40 and one special bead for $100, the one you sold for $100 would need to be removed from the 79 other beads and listed as its own sale as you would have a gain on that one bead and a loss on the $79 beads.
You do not need to break it down and "show it to the IRS" instead, just enter it as grouped sales of gains and losses. Then keep your spreadsheet of the breakdown with your tax records in case they ever have a question.
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