your problem with TT is your basis should be zero. your original investment of $25,000 is reduced each year by net losses regardless of whether they are taken or not and distributions. thus losses suspended by the PAL rules reduce basis. based on what you posted at the end you should have been allowed $25,000 in passive losses and $0 basis. cumulative losses allowed can't exceed your original investment plus any items of income less any distributions.
the pro's calculation appears to be correct. net nonpassive (when you dispose of a passive activity the passive loss carryover gets deducted as a nonpassive loss) loss of $25,000. you get no capital loss.
what you did would result in $50,000 of losses $25,000 on schedule E and $25,000 on schedule D
first it would flow to form 8949 part II type F. from there it flows to schedule D part II line 10
net capital losses would be limited to $3,000
