for these purposes, I'm ignoring liabilities that can affect your tax basis assuming that between the two years the affect washes out.
what do you mean "hold assets of $100,000"? what did you contribute as capital to the partnership? This is your beginning basis. This would show on your 2022 K-1 schedule L on the capital contribution during year line
the 2022 loss of $45,000 reduces your tax basis. Schedule L ending capital account should be your tax basis at the end of the year
the 2023 profit of $50,000 increases your basis.
if the $55,000 you received terminated your ownership in the partnership and your original tax basis was $100,000 then your tax basis before the $55,000 would be $100,000 - $45,000 + $50,000 or $105,000
so you're saying you got $55,000 for which you had a tax basis of $105,000 for a loss of $50,000
last year's loss was either deducted that year - look at schedule E page 2 - to the extent allowed if would also show on schedule 1 or if subject to the pasive/at-rrisk rules and not deducted then schedule E page 2 would only reflect $5,000
