Faye Dies Owning an Interest in a Passive Activity Property

Multiple Choice

Faye dies owning an interest in a passive activity property (adjusted basis of $150,000, suspended losses of $52,000, and a fair market value of $180,000) .What, if any, can be deducted on her final income tax return?

A) $52,000.
B) $30,000.
C) $22,000.
D) $0.
E) None of these.