Wash Sale Rule - Multiple Purchases across accounts

If I purchase a stock/option, sell it for a loss, and then repurchase the same stock/option in multiple accounts, does the wash rule apply to the first repurchase? I think my understanding of options are that they are all considered the same for wash rule purchases, so let’s assume the calls are for the same strike price.

Account 1:

1/5/2020 – Purchase 20 STOCK_A CALLS @ 2.55 ($5100)

1/10/2020 – Sell 20 STOCK_A CALLS @ 2.00 ($4000) ($1100 in loss)

1/12/2020 – Purchase 20 STOCK_A CALLS @ 1.95 ($3900)

Account 2:

1/15/2020 – Purchase 100 STOCK_A @ 50 ($5000)

My understanding is that the purchase of calls on 1/12/2020 triggers a wash sale. Does the cost basis get applied to the first stock/option purchase, in this case, the cost basis of the transaction on 1/12/2020 be ($3900 + $1100).

This is also assuming that none of these accounts are ROTH IRAs. If Account 2 is a ROTH IRA, does this change anything? My understanding is that a wash rule that involves a loss in a brokerage account and a purchase in a ROTH IRA means the loss is permanently lost: it cannot be deferred anywhere and the cost basis of the stock in the ROTH IRA remains the same.