The initial question is were the passive losses used in the prior year. If you had significant passive income in 2021 and 2022 (for example, $10,000 of interest and dividends), then the partnership passive losses would be offset against that passive income.
I am assuming that the passive losses were not "absorbed" in 2021 and 2022. If so, then you do have passive losses that carryover to future years. Your 2021 forms should then include Form 8582 Passive Activity Loss Limitations and the unused losses should roll forward each year in the TurboTax software.
The basis issue discussed by your friend gets at a different issue: you can only write off losses to the extent of your basis in the partnership. Your total accumulated passive activity losses that you can use to offset passive income is $60,000 (which equals the amount you invested in the partnership).
