I have about $10 worth of shitcoins on the KuCoin Exchange (originally about $300 in 2018). Since they've implemented lots of "security" measures since the last time I was there, I'm now unable to trade or withdraw my tokens without first going through some ID KYC process.

I'm not interested in going through that process on what I view as a relatively shady exchange and for this amount, so I'd like to know if there's a way I can declare that I will never access the funds and write them off on my 2019 taxes? I realized some gains in 2019 that would be a good opportunity to offset these.

tl;dr: It seems I will never be able to access my tokens on KuCoin, so they are essentially worthless to me and I'd like to write them off. Is there a way to legally realize my losses when I can't delete my account or trade on the platform?