Exercise 11-32 (Algorithmic) (LO. 9) Rose dies with passive activity property having an adjusted basis of $162,800, suspended losses of $52,096, and a fair market value at the date of her death of $227,920. Of the $52,096 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 $52,096 suspended loss is deductible on Rose's final return or by the beneficiary