poor little tree.., excuse the newbey for dropping in. Long before you met the plant it's been over watered. If it were a willow, it'd love to sit in water. But, it's an elm, they can live in wet conditions, but would rather not. Keep it moist, not wet, until spring. Yes little trees know if it's winter or not, no matter where you put them. Come spring, maybe re-pot it, i wouldn't rush into that.
It's really a cool tree, the moss so close to the trunk isn't so good. just put moss there for the "Show". as for the salt (chalk) deposits, try not to use the hard water from the faucet, if you need to, let it sit for a day or so, hopefully, most of that stuff will settle to the bottom, most likely won't hurt the tree.
Of course, I've killed a lot of plants, but that's what the compost pile is for. Some I thought were dead, sprung up in the pile.
Never mind, elms are tough.