Are Coinbase and Coinbase Pro different accounts

Tax
#1

My tax reporting mode is FIFO, First in / First out. What capital gain/loss is reported for 2021 with the following trades having been made?

  1. In 2017 I buy 1 BTC for $5000 in my Coinbase account and place it in my Coinbase BTC vault. I have not touched this 1 BTC since then and the 1 BTC is still there.

  2. In 2021 I buy 1 BTC for $35,000 in my Coinbase Pro account and it stays in my Coinbase Pro wallet.

  3. Later in 2021 I sell 1 BTC from my Coinbase Pro wallet for $33,000

Is this reported as a $28,000 long term gain ($33,000 2021 sale of 1 BTC bought for $5,000 in 2017) or this reported as a $2,000 short term loss ($33,000 2021 sale of 1 BTC in Coinbase Pro wallet, which was bought in 2021 for $35,000)?

Thanks.

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