Wash sale if I sale at a loss and in another account sale for a profit?

A wash sale occurs when you sell a security at a loss and within 30 days before or after realizing the loss, you buy a “substantially identical” stock or security or you acquire an option contract. This also applies to short positions.

In your case, the purchase was 90 days before realizing the loss so it is outside of the 60 window. There is no wash sale.

In both instances, all you are doing is selling. Wash sale rules do not apply unless a purchase of the same stock gets thrown into the mix. In your case, all is going to happen is that your loss in one sale will offset your profits on the other sale, lowering your net profit and therefore lowering your tax liability as well.

Also, keep in mind that the IRS doesn't care that you have two separate accounts; they are all treated as one, so the fact that you made a transaction in one account and then did another transaction in another account is completely irrelevant when it comes to taxes.