Rose dies with passive activity property having an adjusted basis of $130,800, suspended losses of $41,856, and a fair market value at the date of her death of $183,120. Of the $41,856 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 stepped-up to $ X; therefore, none of the $41,856 suspended loss is deductible on Rose's final return or by the beneficiary