問一個wash sale 問題，有助大家避稅

Stock A 

day 1: buy call option like 3 month later

day 32:  sell stock with lost 

day 93 ( three month later) buy back same amount stock with call option 

is it wash sale?  I think it is not, since one month before day 32 and after one month of day 32, there are no buy and sale, so that day 32 lost is lost this year

but stock amount is the same, no risk to lose shares 

請高手指點這樣避稅行不行