For 2022, since the property was classified as a rental for less than a year, and the classification did not cross tax years, you are not required to depreciate the property. (You can if you want. But it's not required.) You also don't have to report it on SCH E. (Again, you can if you want. But it's not required). All that's required at a minimum, is that you report the rental income as "other income". Doing so means you can't claim/deduct any rental expenses of course. Would you rather do this? Or continue pursuing the SCH E?
