That's not the problem I am having. Per the safe harbor information, we are permitted to now reallocate basis to older coins but just once and before January 1. So, if you have hundreds of little lots and you want to reallocate basis around the various lots (purchases) so that you can lock in Highest In First Out basis notwithstanding the fact that you plan to report FIFO basis going forward. The reallocation of basis so that it's mathematically sound is breaking my brain. Put another way, you have the opportunity to give earlier coins a higher cost basis so when you are forced to account for sales on a FIFO basis going forward, you get the benefit of reallocating on a HIFO basis one time right now. But how to do that is alluding me.