My client got hit bad with Ebay. She got a 1099K for $42,749 for selling things from her closet as well as 

her friends, not knowing that this would be reported. I read somewhere is the beginning of this Ebay reporting mess, that if the items were bought at a higher price than what they were sold at, that she could claim at them at a loss. would that be at the reconciliation line 2 Less: adjustments: ?

Some of these items were years old, and she does not have receipts. They were older exercise equipment, maternity clothes, etc. 

Any help is greatly appreciated. I do really thank you all for being patient with me