Megan decided to have a garage sale to get rid of a number of items she no longer needed, including books, old computer equipment, clothing, bicycles, and furniture. She scheduled the sale for Friday and Saturday, but was forced to close at noon on Friday because of a torrential downpour. She had collected $500 for the items she sold before closing. The heavy rains continued through the weekend, and Megan was unable to continue the sale. She had not enjoyed dealing with the people who came to the sale on Friday morning, so she donated the remaining items to several local organizations. Megan has asked your advice on how she should treat these events on her tax return. List some of the tax issues you would discuss with her.