Help with married filing jointly taxes for CAD/US before GC (AOS applicant) - 2022

[TrinitySnow 10]

The more I read the posts on VJ about filing taxes, the more I become confused as to what to do and how to proceed with filing taxes. I figured I might as well ask VJ while doing more research.

 

Breakdown:

• Married on June 18, 2021 (I should pass the substantial physical presence test [183 days; https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test] but I am confused about the regular physical presence test [330 days; https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-physical-presence-test]
• AOS applicant has his SSN.
• AOS applicant arrived on May 19, 2021 having roughly $11,000 CAD in foreign income from Canada between Jan 1 - May 18. 
• USC has made roughly $81,000 in 2021 before deductions.
• GC interview is on March 28, 2022

 

What I understand so far:

• AOS applicant can be considered a US resident alien having passed the substantial physical presence test. Thus, no need for something called an "election statement"? 
• The $11,000 CAD is converted to USD but the taxes will be worked out like this (found from a different post but can't find the link anymore:
  • Figure tax on all the income yours and his....$xxxx.xx
  • Figure what tax would be on just his foreign income....$yyyy,yy
  • Subtract $xxxxx minus $yyyyy and your actual real tax is the difference.
  • It is basically letting you take off the amount of tax his added income generates.
• File form 2555EZ to exempt the foreign income

 

Questions:

• AOS applicant has capital gains losses ($3,000) but is it possible to deduct that off of the USC taxes?
• What forms do I file?
  • US: I believe it is W-4 and 2555EZ so far but I haven't dived any deeper yet.
  • CAD: Haven't done too much research on this yet but...
    • File a "Leaving Canada T1 return with CRA"

 

I believe I've listed the most important information and any help is appreciated!