Pfic exemption question (form 8621)

[selfprepper]

I accidentally bought shares in a PFIC in my non-IRA account this year and wrote calls against them. I am wondering if anyone knows whether I'll be subject or exempt for the reporting requirements. 

I bought 20k of the PFIC and wrote $1500 worth of calls against it. I have liquidated the entire position. It was initiated in May and liquidated in October. I have a $46 loss on the stock, and a $390 profit on the calls. I received $226 in dividends.

I can't figure out if I've qualified for the 50k de minimus exemption (married joint). If not, can I purposefully generate a loss in the more options so that I won't have to report and how much of a loss do I need to generate?

Thx! 

[tagteam]

I'm not sure if the site below will help, but I will page Champ @pk for input although this is somewhat of a specialized area.

https://patellawoffices.com/blog/planning-for-tax-minimization/small-pfic-exception-to-filing-form-8...

[selfprepper]

I've seen these links but they don't have much way in specifics.

Appreciate the help.

[pk]

@selfprepper , sorry . This is outside of my knowledge bandwidth.  My applogies.

pk