SpaceX and Trump Accounts “Donation”

As far as I know it: Elon is donating $11 billion SpaceX stock to Trump Accounts. Trump accounts cannot sell the stock for 5 years. Elon could donate options and purchase back the stock at specific price XYZ. Tax advantages for him on donating, wash rule in effect? With the stock locked into the Trump Accounts, this effectively creates a squeeze on the stock. The price circulates higher as Elon continues to shed shares into the locked accounts. I feel like I’m missing something here, else Elon has found a way outside of shorting to accelerate the supply side issue. Thoughts?

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