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mrsimple on "Wash Sales"

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Hi A71ers,

I'm having trouble wrapping my head around this problem..

Heres the Screenshot of the problem
http://prntscr.com/11c0lx

BUY 100 shares @ $18000 on 4/1/x1
SELL 50 shares @ $7000 on 2/1/x2
BUY 25 Shares @ @3750 on 2/16/x2

To my understanding, wash sale - taxed on gain, not deductible on losses... So the repurchase on 2/16/x2 is a wash sale

There is a 2000 loss on the Sell of the 50 Shares; but once he re-bought 25 shares - shouldn't there be a gain of $250?

The answer is 1000.


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