Yes the 46 is correct based on ebays current fees. The issue for me is selling low value items and the expensive fees on postage it is just not viable to sell on ebay. I know ebay is a business and has to make money but I feel their fee structure is way out.  EBAY annual profit for the year end 30th June 2024 was 7.34 billion USD.  and the year before 7.2 Billion. The shareholders must be delighted.