An individual taxpayer, Jackie, owns stock that has a current market value that is lower than what she originally paid for it $($i$.$e$.,$ can generate a capital loss$).$ T want to miss out on the benefit of a capital loss this year that could lower her tax bill. As a result, she decides she will sell the stock this year to be able to cla What is the name of the tax rule that prevents the taxpayer from taking advantage of this type of strategy? Related party tax rules Flip$-$flop tax rules Wash sale tax rules None of the above