@pm-zz Take a look at the detailed statement and see if there's anything you actually need to adjust based on how the options as well as any underlying securities were bought/sold/covered.

If negative proceeds is just what it is, that your client bought to covered at a loss and PS doesn't accept negative proceeds, I'd even out the negative proceeds and then report the actual sale and cover of the option(s), which should end up with the same amount of loss.