Taxes: End of year Mark to Market

[Rod Saunders <rsaunder@xxxxxxxxxxxxxxxx>]

I recently read that any open positions of OEX options need to be marked
to the market as of the last trading day of 1997 and gain/loss reported
as such.

1) Is this true for non-profesional traders?
2) Where can I find the closing prices of the Jan 425p and 430p?

I don't typically trade the OEX, but happened to have this spread on at
the end of the year. Any help would be appreciated.

Good Trading,

Rod