Ohla recently passed away. At the time of her death she had a total basis of $670,000 in passive investments (commercial real estate). On She also had $741,000 in suspended passive losses. The fair value of commercial building at Ohlas death is $323,000. What is Ohlas suspended loss deduction on her final income tax return?

• A.

  $670,000

• B.

  $741,000

• C.

  $347,000

• D. $323,000