No, unfortunately, there is no way to show the loss or indicate it on the tax return- which would be so much simpler- even if they made you sign a statement "I received a 1099-K but I attest that I did not have income or sell items as a business."
For very small amounts there will be a lot of people who do not have to file which is why I suggest preparing a summary now. (And you could do printouts or save on your computer the ebay listings, especially if you have pictures of condition when they were sold.) While it is extremely unlikely anyone would get audited just for this, it is always a possibility.
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