Rose dies with passive activity property having an adjusted basis of $$95,600,$ suspended losses of $$30,592,$ and a fair market value at the date of her death of $$133,840.$ Of the $$30,592$ suspended loss existing at the time of Rose's death, how much is deductible on her final return or by the beneficiary?

$$7,648$

$$30,592$

$$0$

$$38,240$