Capital loss on sale of rental property in an estate

If we sell a rental property in an estate and there is a capital loss, how do we pass that loss onto the beneficiaries of the estate?
13 months after my dad pissed we sold his rental property. Date of Death value was 5.2M, we sold it for 3.7M. There are 5 beneficiaries with equal shares of the estate. How does the estate transfer the capital loss to the beneficiaries?

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