Three (Adjustments), the sentence for the instant offense shall be imposed as follows: (1) the court shall adjust the sentence for any period of imprisonment already served on the undischarged term of imprisonment if the court determines that such period of imprisonment will not be credited to the federal sentence by the Bureau of Prisons; and (2) the sentence for the instant offense shall be imposed to run concurrently to the remainder of the undischarged term of imprisonment. U.S.S.G. § 5G1.3(b). In this case, Scott was not incarcerated at the time of his sentencing. Rather, he had been released from prison and has commenced serving a term of post-release supervision. While Scott was incarcerated when he pled guilty, the relevant time for consideration of § 5G1.3 is t Cir.2001) (<HOLDING>); United States v. Cofske, 157 F.3d 1, 1 (1st
holding that   3584a allows the district judge to specify the sequence of service of terms of imprisonment only when sentences are imposed at the same time or the other sentence is an undischarged term of imprisonment to which the defendant is already subject  holding that the concurrent sentencing requirement of  5g13b  is only triggered when there is an undischarged term of imprisonment at the time of sentencing holding that a term of imprisonment begins at the time a prisoner is sentenced holding that  5gl3b does not apply when the undischarged term of imprisonment results from multiple offenses only some of which were taken into account in determining the defendants offense level holding that a conviction is deemed final on the date of sentencing when there is no evidence that notice of appeal was filed