How do I report an online contribution (i.e., PayPal) that charged my noncandidate committee a transaction fee?

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How do I report an online contribution (i.e., PayPal) that charged my noncandidate committee a transaction fee?

Report the full amount of the contribution (i.e., $25) in Schedule A – Contributions Received and report the fee (i.e., $2.50) in Schedule B2 – Expenditures Made.  In other words, report the gross amount (not the net amount) of contribution in Schedule A and report the fee charged to the committee as an expenditure in Schedule B2.