Can brokerage commissions incurred in ESOP exercises be disallowed as capital loss due to wash sale rules?

When you exercise options on two different days within a 30 day window, do the wash sale rules kick in and disallow brokerage commissions to be claimed as capital losses?Can brokerage commissions incurred in ESOP exercises be disallowed as capital loss due to wash sale rules?
If you sell mutual fund shares at a loss and within 30 days before or after the sale you buy, acquire in a taxable exchange, or acquire a contract or option to buy substantially identical shares, you have a wash sale. You cannot deduct losses from wash sales.





The fees and charges you pay to acquire or redeem shares of a mutual fund are not deductible. You can usually add acquisition fees and charges to your cost of the shares and thereby increase your basis. A fee paid to redeem the shares is usually a reduction in the redemption price (sales price).Can brokerage commissions incurred in ESOP exercises be disallowed as capital loss due to wash sale rules?
The commission was part of your basis.


If you BUY within 30 days of a sale, the wash sales *will* move that loss to the second buy.