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@tlaket - this is my humble opinion and that only.

 

there are two assets discussed here: 

 

1) the right to buy tickets

2) the tickets themselves

 

when you sold some of the tickets, you were only selling asset #2 - you didn't sell any part of asset #1.  Therefore the cost basis of what was sold is solely what you paid for the tickets

 

You still own 100% of the PSL.