The CG discount applies to assets. An option is not an asset, it is a derivative.
Literally Google "what is an option" and the first 10 links (I gave up after the first page) all tell you that an option is a derivative which can be executed to obtain the underlying asset.
If you have a link to a respected website that states that an option is an asset, I'd be absolutely dumbfounded.
LRSOC what a Gift .., page-61
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