Due to a acquisition of IGEN by Roche, I am confused as to how to
calculate my capital gains/loss.  I would appreciate your assistance.

- On 07/09/2002, I shorted 154 shares of IGEN at $32.58.  Commission
is $10.15.  Transaction total is 32.58*154-10.15 = +$5,007.17
- I now have -154 (short) shares of IGEN.

- IGEN was acquired by Roche Holding Ltd. for $47.25/share in cash. 
This transaction occurred on 02/17/2004.
- This can be entered as a Buy.  Commission was $20.00 for transaction
total of 47.25*154+20 = -$7,296.50.
- Therefore, I can book a capital loss of $5,007.17 - $7,296.50 = -$2,289.33 (loss)
- I now have 0 shares of IGEN.

- In addition to the cash offer in #2, stock holders was also given 1
share of BIOV for each share of IGEN.  This occurred on 02/17/2004.
- I now have -154 shares of BIOV.
- How do I enter this transaction?
1) which date should I use: 07/09/2002 or 02/17/2004?
2) What is my price/share for BIOV for capital gains/loss calculations?