A wash sale is a transaction in which an investor sells or trades a security at a loss and purchases "a substantially similar one" 30 days before or 30 days after the sale.
when the call was exercised there would have been a loss if the strike price times the number of shares sold (usually 100 per call) + the call premium less any selling expenses was less than your tax basis in the stock. then a purchase of more of the stock within 31 days (ie 30 days) of the exercise would result in a wash sale. on the other hand, if the strike price times the number of shares sold + the call premium less any selling expenses was more than the tax basis in the stock there would be a gain. so no wash sale could result on this transaction.
the exercise of the call and the related stock sale are treated as 1 transaction. either a gain or loss as described above. there is no separate accounting/reporting for the option and stock.
if you get a 1099-B that's how it will be reflected. the sales proceeds will include the amount you got for the stock + the amount you got for the call premium and the tax basis of the stock resulting in a gain or loss.
Those brokers financial institutions covered by US tax laws will automatically report wash sales and adjust gain/loss automatically
