evaluate_harvest evaluates whether harvesting one loss-making tax lot with a specified replacement ETF produces positive net benefits. It weighs transaction costs against opportunity costs before deciding whether to harvest. section 14.3.3
The evaluation receives:
- A harvest decision used by higher-level routines that select suitable replacements and assemble trades across ETF sets. section 14.3.3
Choosing ITOT as a replacement
With VTI lots purchased for $90–$94 and priced at $80, the surrounding evaluation produces trades that sell selected VTI, SCHB, and SPTM lots for $800 and replace them with ITOT.
