Which of the following characteristics of a wash sale are CORRECT?

Multiple select question.

Substantially identical securities as those sold at a loss are repurchased in the period beginning $15$ days before and ending $15$ days after the sale.

The unrecognized loss is added to the basis of the newly acquired stock.

The unrecognized loss is subtracted from the basis of the newly acquired stock.

The loss generated by a wash sale is NOT deductible.

Any gain realized on the wash sale is deferred until the newly acquired stock is sold at a later date.