Held Bitcoin for more than a year for longterm capital gains how do I wash sale legally?

I am a single college student and I make less than 44k a year, so my capital gains tax should be zero if I sold and bought back again to raise my cost basis.

The problem is I moved it to my cold wallet so if I transfer it back to coinbase and sell, would I just keep a reciept of my purchase from over 1 year ago in case the IRS asks?