option 2 works by entering in the disposition section 0 as sales price, basis, and ordinary gain. the 751 recapture is reported entirely on the ET k-1. for the 1099-B you only report the sale of ET using the sales schedule to figure basis.
option 3 also works but I think option 2 is simpler because there is no need to move the suspended info from the ETP k-1 to the ET k-1
