You need to contact your accountant for clarification. A wash trade is defined as selling for a loss, and having purchased replacement shares 30 days before or after the loss sell.
If you don't repurchase the shares sold for a loss, then the loss can be taken right up to the end of the year, and the t+3 rule has no bearing on that tax loss sale. So, if you sale for a loss on Dec. 30th, you can't repurchase the same security for 30 days in order to claim a tax loss on the stock.