Rose dies with passive activity property having an adjusted basis of $146,800, suspended losses of $46,976, and a fair market value at the date of her death of $205,520. Of the $46,976 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 to $ ; therefore, of the $46,976 suspended loss is deductible on Rose's final return or by the beneficiary