Someone please help me.

I am looking at my 2012 1099-B from TD Ameritrade, and cannot for the life of me figure out how they calculated disallowed wash-sale losses. If I had just one account, there'd be no problem -- I'd simply trust their numbers, report them to the IRS and be done with it. The problem is I have another account with Optionshouse, and have incurred wash-sale losses in trading the same securities -- with overlapping dates -- from both accounts. Therefore, I must figure out how to calculate disallowed wash-sale losses so I can jibe the wash-sale losses from the two accounts on one Form 8949.

Here's an actual example from my 1099-B: On Jan. 3, I sold 150 shares of SPXL and had a gain of $521.59 (the cost basis was $9,116.23 and the proceeds were $9,637.82).

Later that same day, I bought a fresh 151 shares of SPXL and sold them three days later on Jan. 6 for a loss of $1.97 (cost basis was $9,649.69 and proceeds were $9,647.93). So ... I had a wash-sale loss of only $1.97, but my 1099-B says that the disallowed wash-sale amount is $64.46!

How, specifically, does one arrive at a disallowed loss of $64.46 when the loss itself is only $1.97? In other words, what is the formula one uses to arrive at the $64.46 disallowed loss?

Someone pull-eeze help me. Thank you.

P.S. The 1099-B at least correctly added the $64.46 to the cost basis of the next batch of SPXL shares I bought a week later on Jan. 13, for whatever that's worth.