I think the primary question here is how does IRS define a business. From their guideline for Schedule C:
"An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity."
Source:
https://www.irs.gov/instructions/i1040sc
If this ticket was a one or few times thing it can be explained away as a favor for a friend but (referring to the latter part in the quote above) if done on a regular basis then it would be a business.