In $2023,$ the estate of Morgan Green incurred a non$-$farm net operating loss. This was the estate's final return. Which of the

following correctly describes the treatment of this loss?

The unused loss is:

Carried back indefinitely to offset prior$-$year estate income.

Passed through to the beneficiaries. The beneficiaries may apply it against current$-$year income and carry unused amounts forward

indefinitely.

Deducted on the estate's Form $706.$

Suspended until the death of Morgan's surviving spouse $($if any$)$ and deducted on the spouse's estate's Form $1041.$