Pablo, who is single, has $$95,000$ of salary, $$10,000$ of income from a limited partnership, and a $$27,000$ passive activity loss from a real estate rental activity in which he actively participates. His adjusted gross income this year $(2022)$ is $$95,000.$ Of the $$27,000$ loss, how much is deductible? If Pablo$$s adjusted gross income is $$165,000,$ how much of his loss is deductible?

Assume that Pablo passes away in $2023$ and that his basis in the activity is $$100,000$ and the FMV is $$115,000,$ would his executor be able to deduct any suspended losses on his final return in $2023$ if his MAGI had been $$95,000$ in $2022?$ How about if his MAGI had been $$165,000$ in $2022?$ If so$,$ what would be the amount of his deduction?