Real estate agent pays for repairs - how to show

I have a real estate who had to pay for repairs to houses to complete the sale. In the past, the repairs weren't such a large amount and I said they were "Repairs". But in this hot market the agent had to pay for a lot of repairs to get the commissions.

The commissions were $110,000 with $30,000 in repairs.

Where would you show the repair costs on a Sch C?

Repairs or something in Other Expenses like Client House Repairs?

How about rebate to customer? Line 2 of Sch C?

Will the 1099 be for $110k?

The 1099 NEC is for $110,000.

I agree that rebate to seller is probably appropriate.

The customer (seller) received the benefit of those expenditures.

I'm seeing this a lot recently .

In the other expense category I use "out of pocket costs to facilitate home closings" .