Rose dies with passive activity property having an adjusted basis of $159,600, suspended losses of $51,072, and a fair market value at the date of her death of $223,440. Of the $51,072 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 $51,072 suspended loss is deductible on Rose's final return or by the beneficiary