Rose dies with passive activity property having an adjusted basis of $137,200, suspended losses of $43,904, and a fair market value at the date of her death of $192,080. Of the $43,904 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-upstepped-down

to $fill in the blank 2; therefore,

allnonepart of

of the $43,904 suspended loss is deductible on Rose's final return or by the beneficiary.