Exercise 11-32 (LO. 9) Rose dies with passive activity property having an adjusted basis of $65,000, suspended losses of $13,000, and a fair market value at the date of her death of $90,000. Of the $13,000 suspended loss existing at the time of Rose's death, how much is deductible on her final return or by the beneficiary? The basis for the property is to $ ; therefore, is deductible on Rose's final return or by the beneficiary. of the $13,000 suspended loss