Wash sale questions

Let's say I bought 100 ABC @ $50 on Jan 1, and then another 100 ABC @$30 on Jan 27, and another 100ABC @$15 on February 26, does that mean whatever one I choose to sell constitutes Wash Sale?

if I sell 1st & 3rd purchases also Wash Sale?

Let's say if the last100 ABC @$15 was bought on Feb 28 (30+ days after 2nd purchase) , if I sell 1st and 2nd purchases together, it won't be considered as Wash sale?

posted

Each transaction is considered separately.

If you sell a security at a loss and buy the same or a substantially identical security within 30 calendar days before or after the sale, you won't be able to take a loss for that security on your current-year tax return.