1099-K and Paypal service fees

Spouse has a side hustle and received payment for "goods and services" through Paypal. Paypal took a percentage cut from the gross payment, which we were expecting.

However her 1099-K shows the original gross amount without deducting Paypal's fees. So now the 1099-K and our records do not reconcile. The difference is minor, less than $100.

When preparing her Schedule C do we need to report the gross amount and then list Paypal's fee as an expense along with her other routine business deductions?