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2-member LLC dissolution - does this require a Form 8308 with the final 1065?

Level 1

FACTS:  AB LLC:  September 30, 2023 - A sold 50% of the LLC's assets to B.  B is sole remaining member of the LLC; therefore, partnership is now terminated.

B will report October - December P&L on his 1040, Schedule C.

A will report gain on his 1040 resulting from the sale of his portion of the LLC assets - which includes A/R, depreciable assets, supplies on hand (not inventory) and goodwill.

My question:  Since this is essentially a partnership liquidation - is Form 8308 required with the Final 1065?  It is not technically a transfer of partnership interest since there is no longer a partnership.

Thank you for your help with this.  My brain is going in circle.

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