I would not report the 1099-MISC in the section for 1099-MISC. Even if you make the adjustment (there is a trick for this) you will pay tax on the difference as ordinary income instead of at the lower capital gains rate.
Go to the section for "Sales of investments". Pick "other" for the type of sale. Enter the information including the purchase date, sell date, selling price. For purchase price, use your adjusted basis. The IRS should not have a problem if they see the sales proceeds in the investment section instead of the misc section. Maybe for description of item sold you could write "Lemon law settlement 2023 Tesla", it might help if they have questions. Of course, save copies of your documents in case of audit.
