I sold a put option say MSFT Sept@285 and received $27 per share. It expired in Sept 2022 and I was assigned the stock at exercise price of $285.  I still have that stock.  Do I report $27 x 100 = $ 2700 as capital gain in 2022?  OR I do not report $2700 as capital gain BUT I  reduce the book value of the stock I have by $27, that is $285 - $27 = $258, and report capital gain or loss when I sell that stock?