@tah0476 please read / watch this link
https://turbotax.intuit.com/tax-tips/investments-and-taxes/employee-stock-purchase-plans/L8NgMFpFX
there is additioanl complexity based on how long you held the ESPP shares. Your understanding of washlosses when you sell your RSUs is spot on.
The cost basis of the RSU's is the SAME as what was added to your paystub / W-2. For example, 100 RSUs vest on a day they are selling for $10 per share. So you have $1,000 of additional wages and the cost basis of those 100 shares is the same $10 per share.
