Accounts owned by deactivated users

Accounts owned by deactivated users

I have many accounts and contacts owned by deactivated users. How can I use reports or views to find those groups and change them? When I go to a report or view to edit or customize it, under advanced filters I can use for example;

Account Owner is

and in the pop-up "Change Owner" list there is a pick list that is grayed out that says Showing: Active Users. How can we have access to change that to show deactivated users? I need to be able to search on these lists and change ownership of the accounts and contacts but as of now I cannot figure out how to.