Disposition of an S-Corp, basis issue

A brand new client from a different firm. Two shareholders S-Corp. No basis information prior to 2021.

One shareholder's (A) 2021 basis schedule reports a loss in excess of basis of $10,000. The other shareholder's (B) basis schedule reports the year-end basis of $50,000.

No activities in 2022, and the business ceased operation.

Questions:

1) Can shareholder A take the suspended loss of $10,000 in 2022?

2) Can shareholder B take the capital loss of $50,000 in 2022, also assuming it is a QSBS?

Thank you!

1) No. He needs basis to take the loss.

And how did their basis get different? That's not the way it should work unless B bought in later.