You need to report the cost of all of the tickets that you bought for the purpose of making a profit, regardless of whether you actually made a profit from the sale of specific tickets or not.
Example:
You bought 80 tickets for resale. You sold 60 at a profit; you sold 15 at a loss; you couldn't sell 5. Report the costs of all 80 tickets, since your goal was to make a profit from the sale of those 80 tickets.
You bought 20 tickets for personal use. You don't report any income from these, but you can't deduct anything, either, since these were for personal use.
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