Self employed

You're screwed either way.  If it's a hobby,  you can't write anything off but you're only taxed at the lower rate.  If it's a business, you can write everything off, but your double taxed on your profit.  Bend over, either way.   As far as eBay goes.... they've gotten out of hand with their fees and the way they determine your sales "profits". I agree... complete BS!