Filing on Amazon seller on TurboTax my first year total made less than 7000

I have been selling shoes on amazon since summer of 2022. I am on Turbotax right now and I was able to deduct my expenses like my laptop, office desk and supplies for shipping. I am wondering how can I deduct the money I paid for inventory. so lets say I bought the shoes for $20 and sold it for 60. How can I deduct the $20 ?

I am still new to this 1099-K and not sure how to file taxes, But I would like to learn.