Yes, if you had held on to the shares from reinvesting dividends, those could count as "replacement shares." Applying the wash sale rule would be pretty silly here, given that you actually sold these shares at the same time as the rest. You add the amount of the loss to the basis in your replacement shares, recalculate the loss, realize that it's a wash sale, add the amount of the loss to the basis in your replacement shares, recalculate the loss,...