A positive income with a negative matching amount should zero out rather than cause tax. I can only recommend the instructions, About Form 8833, Treaty-Based Return Position Disclosure.
You may need to file more forms with the extra income. Here is a comparison of the FATCA (Form 8938) and FBAR requirements. The FBAR is not part of the tax return. It is filed separately. File FBAR through the Financial Crimes Enforcement Network.
Good luck! @TaxTax2018
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