Identify the tax issue or issues suggested by the following situations and state each issue in the

Question:

Identify the tax issue or issues suggested by the following situations and state each issue in the form of a question.
This year, Ms. T had a $29,000 capital loss carry forward and a $8,200 suspended passive activity loss carry forward. He died on September 12 and didn’t recognize any capital gain or passive activity income during the year.