Exercise 6-10 (Algorithmic) (LO. 10) Rose dies with passive activity property having an adjusted basis of $79,600, suspended losses of $25,472, and a fair market value at the date of her death of $111,440. Of the $25,472 suspended loss existing at the time of Rose's death, how much is deductible on her final return or by the beneficiary? ; therefore, of the $25,472 suspended loss is The basis for the property is to $ deductible on Rose's final return or by the beneficiary