Harvest losses, offset gains, lock the $3,000 ordinary deduction, carry the rest forward.
Optimal Harvest Plan
Total realized gains
$0
Recommended loss to harvest
$0
Net capital gain after harvest
$0
Ordinary income offset (§1211(b))
$0
Carryforward to next year
$0
Wash-sale §1091 risk
,
$3,000 ordinary offset cap per §1211(b) ($1,500 MFS). Wash-sale §1091 disallows loss if substantially identical security bought within 30 days before or after the sale.