If you don't report it, eh. No one's going to care. IT won't change your tax. I think it would fall under the rule of "immateriality."
I say that as a CPA.
Likewise, if you want to put $1 on there, eh. Probably what I would do, but I am extremely cautious. Not like it will truly make a difference.
I certainly wouldn't waste my time looking it up.
I just had to add that there is no threshhold, every dime needs to be reported, technically. But, it's an odds game. If it doesn't affect your taxes, why would you waste your time? IT's more of a logic thing than an IRS rule.