As per Schedule D Instructions, the events that will deny you your loss are
1.
Buy substantially identical stock or securities,
2.
Acquire substantially identical stock or securities in a fully taxable trade,
3.
Enter into a contract or option to acquire substantially identical stock or securities, or
4.
Acquire substantially identical stock or securities for your individual retirement arrangement (IRA) or Roth IRA.
It does not say
5.
Enter into a contract or option to acquire substantially identical stock or securities, for
your individual retirement arrangement (IRA) or Roth IRA.
Note: if your option is exercised within 30 days, you would end up acquiring substantially identical stock or securities for your IRA.
Note I'm not a tax professional and only make an observation on reading the Instructions.
Consult your own tax professional for your situation.
