@Tax2019Pay yes, you have to use the oldest lot for the washsale when multiple lots are sold at the same time - that is the rule
your potential scenarios are not correct. If you sell that lot of 75 shares today, there are no purchases you made of that same security within the last 30 days (you stated it was purchased on Nov 1.), so there is no wash sale impact if you had any other lots of the security.
if you sell the 75 shares purchased on Nov 1 at Broker B today (being the last day of the year), that would close out your entire position in the holding. That negates the issue of any wash sale reporting in 2022.
remember that in your first scenario, the loss is not allowed, but it is not lost forever - it is simply deferred until you sell that last lot which is what would occur today if you sell . in this scenario whether you report the washsale and then increase the cost basis of the last lot, or simple not report the wash sale at all, the math takes you to the exact same place.
