Since your broker is simply reporting the total cash proceeds of $1,803.75 you can simply report a basis of $2,049.23 for a loss of $245.48. The loss represents the Redemption loss ($245.48) and the Sec 351 "break even" (no gain, no loss) of $0.
The basis you'd use against the cash if lieu for the fractional share is $86.26 for a loss of $68.85.
Your basis in the remaining 8 shares of DVMT is $2,455.99.
Tom Young
