Unfortunately, because you received a 1099-MISC and sent a 1099-MISC you need to include both the income and the expense on your return.
Even though it zeroes out in the end the IRS matches forms with social security numbers and EINs. They will look for that $100K in income on your return and wonder why it is not there. Then, as a separate payment to you, include the $2000 in income that you receive from the client.
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