USA Estate tax

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When some one dies any we transfer his rental property to estate. Do we transfer un claimed Property losses ass well tat are associated to tat property.

For example A died in April 2016 and He had 30,000 loss for a rental property when he was alive. Now his rental property has been transferred to estate. My question is, will outstanding losses of 30'000 also be transferred with the property to the estate.
 

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