Deductions & credits

If you have rental property in the estate, does the net rental income(not considering depreciation) and depreciation pass through to the beneficiary?  If there is a rental loss due to depreciation, can this be used to offset estate income and reduce pass through income(even if it’s not passive to income, like dividends) to the beneficiary?  I realize that would reduce pass through depreciation, but that might not be useful to the beneficiary.