If divorce property settlement puts property into one party name verses sold and split, how is the prior year’s loss applied to sole owner for next ta

I'm now going through divorce and have lake front rental property adjoining the home property. Property jointly owned with currently no debt. Property just now showing profit since mortgage paid off 2012. Has 10 years of tax reporting at loss with rental income, taxes, depreciation which has been rolling forward. New owner also gets all the rental income. Example: rental appraised at $150,000. Realtor appraised at $190,000. Purchased for $125,000. $20,000 improvements, $40,000 in tax filling losses. Husband trying to keep property and offer me only $135,000. But if he sells it within say a year after divorce for $190,000 (expected) less possible $19,000 realtor fee, less $125,000 base purchase, less $40,000 tax roll loss he only claims $6000 gain. Purchase $125,000 carry forward loss or depreciation or taxes or improvements $40,000 possible realtor selling fee $19,000. Sell for $190,000 New Tax Reported gain $6,000.