Rose dies with passive activity property having an adjusted basis of $172,400, suspended losses of $55,168, and a fair market value at the date of her death of $241,360 of the $55,168 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 tos is deductible on Rose's final return or by the benefidary. therefore, of the $55,168 suspended loss