In 2021, we sold our charter sailboat that was managed as a passive activity. We report no loss from this sale and charter activity as it is passive. We then purchased a new sailboat and placed it in charter. This one is actiively managed, and we show a slight loss for 2021 as it was put into charter late in December. Both boats were/are owned by our LLC partnership. How do I report these in our TT Business partnership return such that I can take the net operating loss on the second non-passive boat and show no loss on the first passive boat?
