Hello community of tax professionals!

I have a follow up question along the same lines regarding a "small business taxpayer" who sells T-shirts and sneakers on consignment.  We are filing his self-employed small business on Schedule C and he chooses not to keep track of inventory.  2021 is his first year of running this business, and he would like to "write-off" all of his ending inventory purchased in 2021 but not sold in 2021. 

According to the IRS updated rules, it sounds like I can expense/deduct this amount as "non-incidental material and supplies".  

1.  Is this a correct assumption?

2. What line number on Schedule C should this "non-incidental material and supplies" go on?

*Would it be Schedule C Line 38 "Materials and Supplies" or Line 36 "Purchases"?

3.How would this make sense if reporting it this way, in fact, would increase the Cost of Goods Sold (COGS) when the inventory have not yet been sold?  This would also affect numbers in the following tax year.

THANK YOU FOR YOUR HELP!

SW