Orlando owns a passive activity with a basis of $13,000 and a $6,000 suspended loss. He dies

Question:

Orlando owns a passive activity with a basis of $13,000 and a $6,000 suspended loss. He dies when the passive activity has a fair market value of $17,000.
Identify the tax issue(s) posed by the facts presented. Determine the possible tax consequences of each issue that you identify.