Can someone please answer these questions about a wash sale?

Alice

New member
[Date] [Price] [Shares] [Activity] [Brokerage]
[11-Mar-2010] [$29.3269] [0.6046] [Bought (Dividends)] [Brokerage 1]
[10-Jun-2010] [$25.0500] [0.0032] [Bought (Dividends)] [Brokerage 1]
[09-Sep-2010] [$23.9800] [0.0033] [Bought (Dividends)] [Brokerage 1]
[09-Dec-2010] [$27.2200] [0.0037] [Bought (Dividends)] [Brokerage 1]
[10-Mar-2011] [$25.5700] [0.0039] [Bought (Dividends)] [Brokerage 1]
[09-Jun-2011] [$24.0200] [0.0042] [Bought (Dividends)] [Brokerage 1]
[08-Sep-2011] [$26.0600] [0.0038] [Bought (Dividends)] [Brokerage 1]
[12-Sep-2011] [$25.4200] [500.0000] [Bought] [Brokerage 2]
[14-Sep-2011] [$26.5000] [500.0000] [Sold] [Brokerage 2]
[20-Sep-2011] [$26.5000] [0.6267] [Sold] [Brokerage 2]
[30-Sep-2011] [$25.0000] [500.0000] [Bought] [Brokerage 2]

The 20-Sep-2011 sale is the sale of all the dividend reinvestments. Of these 0.6046 where sold at a loss of $1.71 and 0.0037 at a loss of less than 1 cent.

I have a couple of questions.

1. Do I have to report the sale of 0.0037 shares at a loss of less then 1 cent as a wash sale?
2. Can I just add $1.71 to the cost basis of the shares bought on 12-Sep-2011 or do I have to specify which specific shares I added the cost basis to?
3. Is the 12-Sep-2011 purchase the right purchase to add cost basis to?
 
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