Wash sale applicability to loss or profit

Wise people, is wash sale rule applicable to a notional profit on my sell trade.

Ex: I bought 10 shares of ABC @ 200 in 2021 and sell @ 210 in 2023. Within 30 days, I buy 10 shares of ABC. How does wash sale rule apply in the below scenarios:

– buy in same brokerage account

– buy in different bank brokerage

– buy in Roth/IRA

Thanks