Spouse had 3 rental properties titled to a grantor trust. All rental properties have Sched E carryover losses. Spouse died 6/15/2020, and rental properties were retitled into a new irrevocable "sub trust".

TP and spouse will include rental activity through spouse's death on 1040 Sched E. New trust picks up the remainder of the year. Should the 1040 form 8582 passive activity loss show an unallowed loss of $0 as of 12/31? If so, how is that done?

Thanks very much!

Dave