John Mapp Dies with Passive Activity Property Having an Adjusted

John Mapp dies with passive activity property having an adjusted basis of $50,000, suspended losses of $20,000, and a fair market value at the date of Mr. Mapp's death of $77,000. How much suspended loss can be taken on Mr. Mapp's final Form 1040 return?

A) $20,000
B) $77,000
C) $7,000
D) $0