I got mad so I Googled it. At least they will take into account the basis.

"No need to worry— you only pay taxes on profits. You won’t owe any taxes on something you sell for less than what you paid for it. For example, if you bought a bike for $1,000 last year and then sold it on eBay today for $700, that $700 you made would generally not be subject to income tax."

https://www.ebay.com/sellercenter/payments-and-fees/2022-changes-to-ebay-and-your-1099-k

eBay is no longer for small sellers. I used to love it, now it is largely just the same crap that is on Amazon.