(a) If the guardian or conservator is liable for interest pursuant to Section 2401.3, the guardian or conservator is liable for the greater of the following amounts:
(1) The amount of interest that accrues at the legal rate on judgments.
(2) The amount of interest actually received.
(b) If the guardian or conservator has acted reasonably and in good faith under the
circumstances as known to the guardian or conservator, the court, in its discretion,
may excuse the guardian or conservator in whole or in part from liability under subdivision
(a) if it would be equitable to do so.
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