[Jason19th]

1st You should talk to a tax professional
2nd I don’t believe that inventory should be used in the manner you are. In many business inventory is what’s called fungible which means that basically every item of inventory is the same as the others. For example if you sell paper each box of paper is the same. In these business you often calculate gross income by examining beginning and ending inventory. Sports cards are different however because each card or set is unique in you inventory. Once you sell a card you don’t have another just like it that is still in your inventory. For most sports card seller therefore there income has little to do with inventory. The relevant measure is what items did you sell and what is your cost of an item. For example you sold a 1935 Goudey for 10 dollars. If you paid 5 dollars for that specific card your net sale is 5.00 on that item