Because this is below $400, no Sch C and employment tax are needed on this amount, which is great.
The easiest way to report this is "Other Income"
In the income section, there is Section called "Other Income"
at the bottom of that one, go to "Miscellaneous Income, 1099A, and 1099C" and click start,
then go to "Other Reportable Income"
Click start, say yes, type in Kinda and then $120.