California filer; s-corp, single shareholder, business is a truck driver, owner operator

Client decides to close down the business in 2024, started in 2021. Client only worked up to April 1st of 2024. The truck and trailer had a balance of roughly $29K/$12K as of 12/31/24. Client surrendered them to the creditor. They have not been sold yet at auction where the proceeds would go against the balanced owed. 

My question is, the assets are not considered "sold" yet, right? We technically don't know what are gain/loss is yet, right? Since now we're in 2025, we have to keep the scorp open still? We can't mark 2024 s-corp return as "Final" because the assets have not been disposed/sold yet, right? Does that mean we file the 2024 like normal and hopefully the assets are sold in 2025. 

Thanks!