Wash Sale Question

Hi Folks,

Would you be able to tell me if the following would be considered a loss that could be written off against 2022 gains or if it would be considered a wash sale that would have to be pushed to tax year 2023?

 

100 shares stock xyz purchased at $10 on 07-01-22 total cost $1000

100 shares stock xyz purchased at $ 8 on 11-21-22 total cost $ 800

 

If 50 shares of stock xyz (of the 200 total shares) were sold at $7/shr (using highest cost per share accounting) for a loss on 12-26-22 and no additional purchases or sales were made in this stock until after 02-01-2023...would the tax loss sale be eligible to use against 2022 gains or would it be considered a wash sale and pushed to tax year 2023?

 

Thanks for your kind assistance!