Is Apple App Store's Sales Commission a Tax Dectuctable?

Hi,

Apple App Store charges 30% commission for every transactions from the store. Can that 30% commission be claimed as a detectable?

 

For example, I'm selling 10 apps in Apple App Store and each app is listed for $1.00. After Apple App Store's commission, Apple pays me $0.70 for every app sold.

 

In 2020, I sold 100,000 apps and received $70,000 from Apple.  When I file Business Income in Turbo Tax, do I report:

A. The actual amount that Apple paid me ($70,000)  without claiming Apple Store's 30% commission as a deduction? 

B. The $100,000 and $30,000 deduction as commission?

C. $70,000 and 30,000 deduction?

 

Thanks,