Wash sales question. rolling an option up one month

I have a gain realized for this year in another account (Brokerage account B)

and a unrealized gain in (account A) BUT its a covered call position that expires several months down.

Can I close this covered call that's ITM and realize a loss, short a new one (Same strike) but one month forward

use the loss to help offset my profits for this year?

Since its a new different short contract, technically its not the same right so it should not be a wash sale right?

Also what does Romney do to pay 0-10%% taxes on his trading, is there some way to do this?
 
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