The $91,000 can just be done as a gift from whoever received it from the estate. The final estate tax return can show it as a distribution to whomever receives it.
A gift tax return only needs to be filed if any one individual received more than $16,000.
For tax years ending after December 31, 2020, losses can't really be carried back anymore. In the final year of the estate the loss can be distributed to the heirs to be used on their personal returns.
@0adestate
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