When a transfer of a taxpayer's interest occurs because of the taxpayer's death, suspended losses are allowed $($to the decedent$)$ only to the extent they exceed the amount, if any, of the allowed step$-$up in basis. Suspended losses that are $\_\_\_\_\_$ the amount of the basis increase are, however, lost.

a$.$ Equal to or less than

b$.$ The same as

c$.$ Equal to

d$.$ More than

e$.$ Less than