Originally I thought to enter as 'other income' and then write-in a subtraction for the same amount.  However in the past when I have entered items there, it appeared IRS was not reading my entries-including preparer notes.  This year I will enter on Schedule C,  business activity--non-business sales of personal property,  activity 999999,  and under misc expenses will back out the amount as 'sales of personal property items-not a business'