On October $12,2022,$ Nina purchased one Bitcoin for $$19,203.$ On December $19,2022,$ she sold the Bitcoin for $$16,398.$ On December $29,2022,$ she bought another Bitcoin for $$16,642.$ These were her only transactions during the year involving virtual currency. When Nina files her $2022$ return, the sale of the Bitcoin should be reported as a:

$$0$ capital gain or loss, after making the adjustment for a disallowed wash sale loss.

$$2,805$ adjustment to income on Schedule $1,$ Additional Income and Adjustments to Income.

$$2,805$ foreign currency loss under Section $988$ of the Internal Revenue Code.

$$2,805$ short$-$term capital loss.