想問一題Wash Sale的問題 - 會計

S purchased 100 shares of E Corp. stock for $18,000 on Apr.1 of the prior year.

On Feb 1 of the current year, S sold 50 shares of E for $7,000.

Fifteen days later, S purchased 25 shares of E for $3,750.

What is the amount of S's recognized gain or loss?


我看答案是:

原本可以認$2,000的Loss，

因為25股在30天買回了，所以只能認其中一半，答案$1,000 in loss。

但我的想法是:

以25股來看，這25股虧了$3,750-$3,500=$250，不能算

所以只能認$2,000-$250=$1,750，

想請問我的想法有哪邊不對？


非常感謝。

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