Get your taxes done using TurboTax

First of all, here is how you will report the information on you 1099 B sale.  

1. Go to federal>wages and income>investment income>stocks, bonds, other
2. Enter the description as 52 shares infrastructure and Energy Alternative Inc Comm stock
3. Date acquired 02/08/21
4. Date sold 10/11/2022
5. Sales proceeds $546
6. Cost or other basis $1005.  This is obtained by multiplying 52 (number of shares) by 19.2983. 
7. Under sales category, you will pick the drop down that says Long term not covered as this would indicate that the basis was reported on the 1099B but not to the IRS.
8. The remainder of the information to posted is not relevant to your tax return.

Now after reporting this, you net loss should be $459. Your 1099B mentions $288 because the cost of the shares was 52 X 13.7603=716  Thus your loss under this reporting is $288 (rounded off).

 I am not sure how your broker reached the sale proceed amount of $546 unless there were expenses of the merger that  reduced the actual proceed amount reported of $716. Those details may be included in the supplementary disclosure statement included with your 1099B composite.

Let us know if this helps.

@alek