TikTok 1099 NEC vs 1099 K PayPal Amounts

I am trying to help a friend with their taxes and their 1099 NEC from Tik Tok is $100,000 but their 1099K from paypal is for $200, 000, I downloaded the information from PayPal and figured out where all the payments came from that make up the $200, 000 and I still have a huge variance between the two.  Has anyone seen this?  I want to be sure they report the correct income on their return.  

 

Thanks in advance