You will need to upgrade to premium if you report a personal item sale for the concert ticket.
Was the ticket sold for a loss?
If the concert ticket was sold for a loss, you may be able to report All items were sold at a loss or had no gain at the screen Personal Item Sales without an upgrade to premium.
In this case, the amount reported as All items were sold at a loss or had no gain will be reported at the top of Schedule 1 Additional Income and Adjustments to Income.
thanks for responding. She made a lot of money. It was not a loss. In this case, I need to get premium?
In this case she is a self-employed concert ticket re-seller. She is required to file a schedule C reporting the total income that she received on the 1099-K. She will also be able to deduct the expense of the tickets and any other fees that she paid or expenses that she had in order to get the tickets and sell them.