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The 1099-B summary was reported with $0.00 across the board (Section 1256 Contracts) in the statement, but in the Proceeds from Broker & Barter Exchange Transactions it instructs that my child (it's held with my father (Trust)) should report on Form 8949 Part I with Box A checked. Basis is provided to IRS (Line 12), referencing short & long term transactions for covered tax lots specifically (but separately).

 

All in all, each of my girls had stocks bought and sold in their name, resulting in  short-term gain ~$10K and long-term loss of ~$7.5K, as well as INT & DIV gains of ~$2,350 (I know where those go!).

 

I cannot express how much I'm appreciating y'all's input.