QBI Loss Carryover: Farm Sold

I have a long-term client that has a $30K QBI loss carryover from his now former farming operation. The farm, all cattle, land, tools, equipment, etc were sold in 2021. The farming operation was an SMLLC (disregarded entity).

In mid-2022, the client and his wife started a profitable partnership that has nothing to do with farming. Will the QBI loss carryover just disappear since the new business is opened as a partnership?

Correction: The Farming Operation was a joint venture and not a SMLLC. In 2021 I filed a schedule F but showed it to be Joint ownership.

The QBI loss carries forward on Form 8995 every year until there is positive QBI for it to offset. That's any kind of business income except REIT dividends and Publicly Traded Partnerships. The QBI loss from the farm offsets the QBI profit from the partnership, or from any other business. All the business profits & losses get aggregated together to figure the total net amount of QBI.

So they won't get a QBI deduction until the profits from the partnership have exceeded the losses from the farm. (Ok, they could get a QBI deduction from Sec. 199A REIT dividends and income from Publicly Traded Partnerships, because that's pulled out and the regular QBI loss doesn't offset that.)

Thank you