Your client, Julia, made some extra money in $2024$ by selling some of her used designer shoes on Poshmark.com.$$ She received a Form $1099-$K since the amount was over $$5,000.$ She originally paid over $$10,000$ for the shoes that she sold.$$ This was the first time she ever sold shoes and she doesn't plan to ever do it again $($it was painful$).$ She should report the $1099-$K income on:

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