yours is not a section 988 loss. it's personal nondeductible
(1)Section 988 transaction
(A)In general
The term “section 988 transaction” means any transaction described in subparagraph (B) if the amount which the taxpayer is entitled to receive (or is required to pay) by reason of such transaction—
(i)is denominated in terms of a nonfunctional currency, or
(ii)is determined by reference to the value of 1 or more nonfunctional currencies.
(B)Description of transactions
For purposes of subparagraph (A), the following transactions are described in this subparagraph:
(i)The acquisition of a debt instrument or becoming the obligor under a debt instrument.
(ii)Accruing (or otherwise taking into account) for purposes of this subtitle any item of expense or gross income or receipts which is to be paid or received after the date on which so accrued or taken into account.
(iii)Entering into or acquiring any forward contract, futures contract, option, or similar financial instrument.
The Secretary may prescribe regulations excluding from the application of clause (ii) any class of items the taking into account of which is not necessary to carry out the purposes of this section by reason of the small amounts or short periods involved, or otherwise.
