import {
    Keypair,
    SystemProgram,
    Transaction,
    sendAndConfirmTransaction,
} from '@solana/web3.js';
import {
    createInitializeAccountInstruction,
    createInitializeImmutableOwnerInstruction,
    getAccountLen,
    ExtensionType,
    TOKEN_2022_PROGRAM_ID,
} from '@solana/spl-token';
 
const tokenAccount = Keypair.generate();
 
// Calculate the size needed for a Token account with Immutable Owner extension
const accountLen = getAccountLen([ExtensionType.ImmutableOwner]);
 
// Calculate minimum lamports required for rent exemption
const lamports = await connection.getMinimumBalanceForRentExemption(accountLen);
 
// Create the account with the correct size and owner
const createAccountInstruction = SystemProgram.createAccount({
    fromPubkey: keypair.publicKey,
    newAccountPubkey: tokenAccount.publicKey,
    space: accountLen,
    lamports,
    programId: TOKEN_2022_PROGRAM_ID,
});
 
// Initialize the Immutable Owner extension
const initializeImmutableOwnerInstruction = createInitializeImmutableOwnerInstruction(
    tokenAccount.publicKey,
    TOKEN_2022_PROGRAM_ID,
);
 
// Initialize the Token account itself
const initializeAccountInstruction = createInitializeAccountInstruction(
    tokenAccount.publicKey,
    mint.publicKey,
    keypair.publicKey,
    TOKEN_2022_PROGRAM_ID,
);
 
const transaction = new Transaction().add(
    createAccountInstruction,
    initializeImmutableOwnerInstruction,
    initializeAccountInstruction,
);
 
const signature = await sendAndConfirmTransaction(connection, transaction, [keypair, tokenAccount], {skipPreflight: false});
 
console.log(`Token accounts created! Check out your TX here: https://explorer.solana.com/tx/${signature}?cluster=devnet`);