USA Reporting Non-qualified Stock Options

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My husband was given 1000 options 1/1/2001 at a strike/exercise price of 41.69.

On 2/3/2011 he had to exercise them.

He instructed the to sell enough options to covert his tax liability. 763 options were sold at a price of 69.71 a share.

On his w-2 28,020 was reported as income and taxes accordingly withheld. The 28,020 represents the difference between 69.71 and 41.69 times 1000 shares.

I had completed my taxes when yesterday we received a 1099-B with ONLY the sale price.

The total sale was for 763 shares at 69.71 for a total of 53,188.70.

The question I have is what do I report as the cost basis. Is it (763 x 41.69) + 28020.00

or should it be (763 x 41.69) + (28020/1000) x 763

He now owns 237 shares (no longer options) of the stock.

The first calculation leads to a rather large capital loss the second to a small capital loss almost to the same degree if all the shares had been purchased and sold same day

I CALLED THE IRS AND THEY TOLD ME IT WAS TOO COMPLICATED AND COULD NOT HELP -- Imagine that!

I do not know what to do -- I have searched and searched the internet and am so hoping there is someone out there that can point me to the correct solution.

THANK YOU EVER SO MUCH FOR HELPING IF YOU KNOW THE CORRECT ANSWER
 

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