Rose dies with passive activity property having an adjusted basis of $73,200, suspended losses of $23,424, and a fair market value at the date of her death of $102,480. Of the $23,424 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 $23,424 suspended loss is deductible on Rose's final return or by the beneficiary.