I suggest you not sell yet for tax simplification purposes. The price is way too low.
Your Roth does not have to file a tax return unless UBI (debt financed income in this case) exceeds 1,000.
ET's K-1 reports in 4 segments, each considered a separate activity for passive activity loss purposes, so each "activity" has to be separately reported and no loss from one activity can offset a gain from any other activity.
In my taxable account for 2018, I never held less than 100,000 units. for a while, it may have been as much as 150,000 units, but it was never less than 100K.
So here's my K-1 for 2018. Each activity stands by itself.
Post merger ET.............291
Pre merger ETP...........-121041
So, with never less than 100,000 units, if this account were in an IRA, UBTI = 770 (291+479) . UBTI less than 1,000 =No tax return required.
I hold a much smaller amount of ET in an IRA. For 2018, Fidelity had a tax return prepared which showed a net loss. I won't complain until they attempt to charge my IRA with a tax preparation fee for a tax return which was not required. So far, no fee has been charged so, so far, I have not bitched about being charged unnecessary fees.
If you own 10,000 shares in your Roth, move the decimal point one place to the left.
77 of UBTI ain't gunna cause any tax problems.