Thread: Gross Receivables - Include Processing Fees?

On my 1040C the first line of information requests the Gross Receivables. All of my sales are through credit card processing, where around 2% or so are taken out before I receive any of the proceeds. My question is - should I report the amount before the 2% is taken out and then record the 2% under Commissions and Fees, or should I just report the Net Amount after the 2% is taken out? By the time any of the money reaches my companies bank account, the funds have already been reduced by the 2%. Thanks for any assistance that can be provided.

To clarify, all income is from internet product sales which are processed by credit card.