from a tax standpoint for the tax year of the sale, it really doesn't matter. if you sell a stock at a loss and you want to reacquire it (just taking a loss to offset that gain) you have to wait until 30 days after the date of the sale to reacquire, otherwise, the loss sale rules will apply and the loss will be disallowed. even when the loss was taken in 2022 and the reacquisition was in 2023.
other thoughts. how much do you save by taking the loss? long-term gains (the house sale) get special tax rates, so it's possible that taking the $100K loss is not that beneficial and it would have been better to pay the 2022 tax to preserve the capital losses which of course will change with time.
one could also argue it might be better to take the long-term losses to preserve the short-term losses in case you have taxable short-term gains in 2023. but then those loss stocks would have to be sold before they turn into long-term.
there is probably no right answer.
