On the second photo I see three areas, one that is completely dead, one that is dying and one that still has life in it.
I cannot see the interior of the tree, but would my guess be correct that the dead part comes from the lowest branch, the dying part is ¨in between" (above the lower branches, but under the top branches(=) and the life part is at the top?

The garage does not get outside air. I would keep the bonsai in there at night when it was below freezing out and then put it back outside in the morning. I attached a pic of the soil.

Yes that's correct.

Black wrote:

The garage does not get outside air. I would keep the bonsai in there at night when it was below freezing out and then put it back outside in the morning. I attached a pic of the soil.

You could have kept it outside, no need to put it in the garage.

At first glance - and looking at the earlier photo, I guess the plant is dying from the bottom up. I am again guessing that it is caused by a problem with the roots.
Seems itś to late to solve this, imho, the roots are dead.

Black wrote:

Yes that's correct.

Which confirms my last post. The tree is dead. The top will be the last part to go.

Seems to me like you move it too much just keep it in full sun all the time , never move it unless it's necessary , cold will not hurt it neither will the sun, also why is there so many fine roots exposed ?
If everybodyelse thinks it's dead it probably is but I would give it another chance , just don't fiddle with it , water it when It dries and pray.

Looks like a goner to me. Sorry