From your post, it does not appear that any of the items were appraised therefore you will use the cost for the item as its "basis" and the sale price as its Fair Market Value (FMV). For example; if you sold an item that cost $350 with an FMV of $250, you would have a capital loss of $100. The post provided by @JohnB5677 provides detailed information on reporting the eBay sales.
@jfields1
[Edited 03/08/2022 | 2:27pm PST]
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