Calculate wash sale adjustments

I understand that if there's a disallowed loss due to a wash sale, I made a boo-boo.   I made a boo-boo and am trying to plan for it.

 

I sold some shares in Acme corporation, who I work for.   I mis-counted and acquired new shares through RSU and ESPP vesting before the 30 day window had elapsed.  That was my goof.   The first event was a RSU vest and the 2nd event, a few days later, was an ESPP purchase.  

 

I sold 100 shares with a $5 loss.  I realise that I have to add the $500 loss to an equivalent number of shares within the loss period.

 

The question I have is do I:

  1. divide that loss equally amongst the first purchase in the window (less than 100 shares)
  2. or, divide that loss equally amongst the first 100 shares purchased in the window
  3. or, divide that loss equally amongst the total shares purchased in the window?

Thanks in advance for answering my question...

 

Regards

Calum