Please review the instructions for filling out form 8960 and specifically review what is required to be put into Line 7-Other Modifications to Investment Income. Scroll to the area of these instructions that address Line 7.
Next scroll to the bullet point that address Recoveries of deductions taken on a prior year's Form 8960. Then there is a clickable link that will take you to Recoveries of Deductions.
Here are instructions that will inform you rather or not to report that prior year's deduction. Here it mentions if you had a AMT reporting requirement in 2021, you may have been unable to claim the deduction and this is an exception for not reporting this deduction on your 8960 for this year.
Let me know if this helps.
@64dancer
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