Does Washsale defer to next year?

I understand the concept of the washsale, I’m curious if it is fully deducted the next year.

For example,

Year 2021
Total realized profit: $100,000
Disallowed Wash sale loss: $50,000

Then I’ll be Taxable based on $150,000 because $50,000 loss was not allowed due to Washsale.

Now my question is

Let’s say Year 2022
Total realized profit: $80,000
No washsale on that year.

Will I be taxable bf or $80,000? or
$30,000( $80,000-$50,000)?
Because the $50,000 loss was taxed as gain on year 2021 should it be deducted?



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