Rose dies with passive activity property having an adjusted basis of $191,600, suspended losses of $61,312, and a fair market value at the date of her death of $268,240. Of the $61,312 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 $61,312 suspended loss is deductible on Rose's final return or by the beneficiary.