First of all, re your hypothetical question, all of your accumulated, suspended passive losses can be used in the year you dispose of the property (i.e., you sell it to an unrelated party for fair market value). Those accumulated losses can be used to offset gain on the sale.
Also, and more importantly, assuming you actively participate in your, rental, you should be able to deduct the $143 net loss since your MAGI appears to be well under the limit.
See https://www.irs.gov/publications/p527#en_US_2022_publink1000219124
