I've got a question on the "61 days" for the wash trade rule. Let's take the following scenario (prices are made up):

• Jan 1, 2018: Owned 100 shares of AAPL purchased in 2017 at a price of $100 each.
• Feb 1, 2018: Bought 100 more shares of AAPL at a price of $90 each.
  • At this point 200 shares of AAPL are owned at a total cost of $19,000.
• Feb 10, 2018: Sold all 200 shares of AAPL at a price of $80 each, total loss of $3,000.
  • At this point 0 shares of AAPL are owned.
• Mar 22, 2018 (40 days later): Bought 200 shares of AAPL at $85 each.

My question is: Can the $3,000 loss be deducted?

The wording of the rule is confusing to me. It says you can't buy the same share 30 days prior or 30 days after selling. As you can see in the example, AAPL shares were purchased within 30 days prior to the Feb 10 sell (the purchase of 100 shares on Feb 1). However, all of those purchased shares were sold on Feb 10 (no AAPL shares owned between Feb 10 and Mar 22). Is this considered a wash sale?

From what I understand, the purpose of the rule is to prevent you from pretending to sell a position that you really haven't. So if only 100 shares had been sold on Feb 10, then it does look like a wash trade. But since all 200 shares were sold on Feb 10, and no other AAPL shares are owned, the position was actually exited for a full 30 day period. It seems like, giving the benefit of the doubt, the position was really exited. But I don't know if the law gives the benefit of the doubt here.

Can someone clear this up for me?