HIFO and LOFO should use fiat with fee for lot selection and not spot price

[jayr0d]

I observed a discrepancy between RP2 and 1099 provided by an exchange. RP2 was choosing different in/buy lots for an out/sell taxable event. This is due to HIFO and LOFO using spot price for lot selection. However, they should be using an adjusted basis that includes the fee based on US tax guidance.

See https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-virtual-currency-transactions
Q8:

"Q8. How do I determine my basis in virtual currency I purchased with real currency?
A8. Your basis (also known as your “cost basis”) is the amount you spent to acquire the virtual currency, including fees, commissions and other acquisition costs in U.S. dollars. Your adjusted basis is your basis increased by certain expenditures and decreased by certain deductions or credits in U.S. dollars. For more information on basis, see Publication 551, Basis of Assets."

I will work on a fix for this.