sorry I can't provide any more help. what your posting is somewhat contrary to what MIC says in its thread i posted a link to. Which such a conflict, i cannot advise as to the correct reporting is. I would suggest you contact a pro and take as a minimum the k-1's 2021/2022 and brokers tax statements for 2021/2022. looking at all the tax documents and k-1s they should be able to determine your correct tax basis. also bring a copy of that tax page on the web which describes the disquised sale.
you are looking at 2022, the disguised sale occurred in 2021 and resulted in you reporting dividend income of $179. you did not say if the was reported on the 2021 k-1 or the 1099-Div issue by the broker. there was also a capital gain element to the disguised sale of MIC Hawaii not MIC in 2021 of $3560. again you do not say if it was reported on the k-1 or on the 1099-B or nowhere.
there would have been no cash distribution to you of the $3739 in 2021. that's an offset to the $179 dividend for which you did not get cash and the $3560 capital gain for which you also received nothing
