GBTC and ETHE trusts on 1099B Proceeds from Broker and Barter Exchange Transactions

Thanks for your summary. I created an Excel Spreadsheet and for my 20-something had $91 "Reportable Gain" across the 4 lots purchased in 2023 and held for the rest of the year. This was a Schwab account and no lots were sold so I didn't see anything on the 1099B.

How do you report this?

Add a 1099-B for Grayscale Bitcoin Trust with their EIN, list the 4 lots with the Total Proceeds from Step 4 and the Total Cost from Step 3?