Last I saw Line 24 items were creating issues and getting rejections, it was like IRS wasnt ready for things reported on those lines yet.

And my point was if it was still a "rental" (even though it wasn't rented) during 2022 and wasnt pulled out of service for personal use or ? then you would still have a Sch E for 2022.

EDIT:   My mistake, I was reading the sale date as Jan 2023.