have you checked the basis on your other lots of ABC options; when the loss is disallowed, the cost basis of the purchase that triggered the wash sale should be adjusted, it doesn't disappear. Ideally your broker should be indicating both a lot affected by a wash sale and the lot with the adjusted cost basis.
either you are selling at a loss and already have another lot you purchased previously within the wash sale window and the basis of that purchase should be adjusted. or you sell at a loss with it's not a wash sale at the time of sale, but you happen to buy that security ('substantially similar') back within the window, now it becomes a wash sale in retrospect and will affect the basis of the new buy.
