Partnership entity received ERC for 2020 and 2021 tax years but did not receive the payments until 2024 and 2025 so an amended return had not been prepared yet. Both partners are S-corporations. The partnership dissolved and filed a final return in 2022. Could we still file an AAR and have those adjustments be made in 2025, or can we report the income in 2024 and 2025 on both S-corp returns for the amounts received in those years even though the partnership no longer exists?