Unfortunately, you cannot flat tow any model year, trim, or drivetrain of the Hyundai Tucson. The underpinnings of the Tucson do not allow for this type of towing, and it could damage the transmission and the drivetrain.
That said, you still have two other options. You can always flatbed trailer both the all-wheel-drive and front-wheel-drive versions of the Hyundai Tucson with no wheels on the ground. Or you can use a two-wheel dolly for a front-wheel-drive Tucson, provided that the front wheels are completely off the ground. Consult pages 8 to 21 of the owner’s manual (2022) to learn more about proper towing for the Tucson.