Rose dies with passive activity property having an adjusted basis of $178,800, suspended losses of $57,216, and a fair market value at the date of her death of $250,320. Of the $57,216 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 $ ; therefore, none of the $57,216 suspended loss is deductible on Rose's final return or by the beneficiary