ESPP, 1099-B and 3299: Reporting Disqualifying disposition resulting in short-term capital loss

I purchased ESPP and sold the shares within less than a year due to a company merger. At the time of sales, the exercise price paid per share (Form 3922, Box 5) was less than FMV per share on grant date (Form 3922, Box 4). How do I report this loss?