IBM ESPP Tax

If I sell my ESPP shares which are subject to Disqualification, I would be paying the discount on the purchase date as ordinary income and remaining as capital gains tax And if I wait for 2 years to make it qualified, I would be paying the discount on offering date as ordinary income tax and remaining as capital gains tax. And since price doesn't fluctuate much, both the purchase and offering discounts are almost the same around 6$. So, it doesn't make sense to wait for qualification for 2 years wrt to income tax (I have lot of losses in stock market, so I don't care about capital gains short term tax as it would get offset) Am I right here? Just wanted to confirm. #investments #espp