I was paid $3,730 in bitcoin several payments. I sold them on Coinbase for a total value of $3,680. Each time was sold same day I received payment. Is this capital loss?

I received approximately 9 payments via Bitcoin. Each time I received payment, I sold same day on Coinbase for cash, then withdrew the funds in USD. I received approximately $3,720 in payments and when I sold for cash, ended up with approximately $3,680 that I was able to withdraw in USD on Coinbase. Would I count these as “other income” line 21 on 1040 for $3,680? Would I then consider the Bitcoin as capital loss of approximately $40?