Albert was a passive investor in a excavating partnership. Albert died in 2020 and he willed the partnership interest to his daughter Leah. The partnership had a basis of $12,000 and a fair market value of $14,000 upon his death. Suspended losses relating to the property were $8,000. Which of the following statements is true?

A. Albert's accountant may deduct $8,000 on his final tax return

B. Leah's basis in the property is $12,000

C. Albert's accountant may deduct $6,000 on his final tax return

D. Leah's basis in the property is $4,000

Please explain