Understanding permanent wash sales and how to reflect it on my tax return

I have a question about the permanent wash sale disallowances between a taxable trading account and an IRA. I screwed up and created a permanent disallowed situation and I need to make sure that my understanding is correct for my taxes. I’m going to give two scenarios below just to make sure that I am understanding the concept correctly.

1.     I made $25,000 in capital gains but created a permanent disallowed sale on a ticker that lost $10,000. I will now have to declare the full $25,000 as capital gains and not $15,000 due to that error, correct?

2.     If I have $50,000 in losses but they became permanently disallowed due to buying the ticker in my IRA within 30 days also had made $5000 in gains from another ticker then I have to declare $5,000 in capital gains for that tax year, correct?