IRS規定Unqualified Covered Calls是小於30天或deep itm，但不知道券商怎麽算deep?
https://www.investopedia.com/articles/active-trading/053115/tax-treatment-call-put-options.asp
If your covered call is unqualified (meaning it doesn't meet the 30-day requirement or the strike price is too far below the current market price), the tax implications are generally less favorable. The most significant consequence is that writing an unqualified covered call can suspend the holding period of your underlying stock.
This means that even if you've held the stock for over a year, you might not qualify for long-term capital gains treatment when you sell the shares. For example, if you've held stock for 11 months and write an unqualified covered call, the holding period stops counting until the position is closed. This could prevent you from reaching the one-year threshold needed for long-term capital gains treatment, potentially resulting in higher taxes when you sell the shares.
