Selling Individual Season Tickets

Good day! Similar question to one below but more specific: If I sell tickets to individual games from a season ticket package, am I able to calculate the profit or loss based on the entire amount I paid for the season or just the unit price?

For example: season tickets cost $10k. Unit price is $100 per seat. I sell $5k in tickets but the unit cost is $150 for each sold. Am I taxed on the $50 difference or am I able to count the entire value?

Follow on question: would I be better off creating a small business that buys all of the tickets and then whatever I don’t sell is written off as a loss each year? I am not too familiar with business law or LLCs etc.
Thank you for any guidance regarding this!

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I see the responses regarding the baseball tickets. Since I am not in it to make a profit and would thus be a hobby, is any of this “income” end up being taxed? Thanks!