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