$5.$ A invested $$1,000,000$ in a passive activity in $2020.$ In $2020,$ A$$s share of losses in the activity was $$40,000.$ In $2021$ A$$s share of losses was $$12,000.$ A died in $2022$ when the investment was worth $$90,000.$

a$.$ How much is included in A$$s estate tax return?

b$.$ May A take any losses on A$$s $2021$ income tax return?