A) once you have closed out all your positions in that security, the wash sale rules become irrelevant, unless your action is on the last couple of days in December.
B) These are all covered transactions and the broker is required to do all the wash sale accounting and reporting for you.
C) according to TD Ameritrade, options within the 30-day time frame of stock losses don't trigger a wash because the CUSIPs are not the same and that's what they look for. In the same breath the person said, IRS rules may be different.
I go by paragraph B)
@saulgoodman
