1041 Estate Deprecation

If you have rental property in the estate, does the net rental income(not considering depreciation) and depreciation pass through to the beneficiary, or can the estate use the depreciation to offset estate income(not just rental income,assuming active participation) prior to distribution. A beneficiary, due to income level, might not be able to use the depreciation to reduce regular income, but just be forced to carry a suspended loss until disposition.