RSU and capital gain
I debated whether it will be more appropriate to post this in investing, so if this is not the right forum, please feel free to move it. Now to my question.. I work for a US based company. I get RSU grants on an annual basis with vesting at equal 1/4 chunks across 4 years. The platform used to manage this is eTrade. I understand at vest, difference between grant and FMV is taxed as income. FMV is used to calculate the cost basis. Capital gain/loss is on delta between Sale price and FMV at time of grant.
In eTrade, it keep track of the cost basis separately for each block of vested RSU I have been granted and I have option to specify which block to sell. With respect to capital gain calculation, can I use cost basis of the block or do I need to calculate the ACB for all vested to date together?
- 6/30/2019 - Vest 100 shares @ $10 (ACB/Shares = $10)
- 7/1/2020 - Vest 100 shares @ $15 (ACB/Shares = $12.50)
- 7/5/2020 - Sell 50 shares @ $15
- Assuming I pick the 7/1/2020 block to sell on eTrade, will my 7/5/2020 sell result in cap gain of (A) $0 or (B) $125 (50x$15 - 50x$12.5)?