No, you cannot use your mother's carryover losses. They can only be used on her final tax return, and then they are gone.
"A decedent's NOL deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. See Pub. 536. You can't deduct any unused NOL or capital loss on the estate's income tax return."
Publication 559 Survivors, Executors, and Administrators
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