I don't know how anyone can answer these questions without having copies of the last few years' returns to review.  But I still don't think anything happened to affect the 1120-S.  And I still see it happening in 2023, so finish the 2022 return and let the buyer sort out 2023.  What was the point of having a 1/1/23 closing date, if not to throw the sale into the new year?  And KISS -- what did the seller get?  Cash, and the buyer assumed the SBA loan?  So add those two together, and if it's $135K, then report it on the 2023 return.  Certainly the SBA lender is not going to be canceling any loans, so put 1095-C out of your mind.  

There are two loans here, the SBA loan and the company loan to the selling shareholder.  One might have provoked the other, but they are unrelated.  Certainly the seller shouldn't have to pay tax on the same amount twice.  Neither loan has been paid off as of 12/31/22.  Let the buyer's preparer figure it out next year.