Do I need to file Form 8990

I have bought and sold shares in a PTP (Sunoco LP) that generated a K-1. (The shares were bought and sold in 2024, so it is also a final K-1) 

Because the K-1 has an amount of 152 in Box 13, code K - TT says I may need to fill out Form 8990.

In looking at other posts, and the 8990 instructions, it seems that I am not required to file Form 8990 if the interest expense is from a regulated utility business.

From what I can tell, Sunoco LP, qualifies as such, although there seems to be some current litigation as to whether it is an actual "public utility".

Also, I have seen some other posts that state I can probably ignore Form 8990 since the amount ($152) is fairly small and is probably not worth the hassle of filing.

Any suggestions?

Any suggestions or comments? Thank you!