CA Prob Code Section 2401.3

(a)

If the guardian or conservator breaches a fiduciary duty, the guardian or conservator is chargeable with any of the following that is appropriate under the circumstances:

(1)

Any loss or depreciation in value of the estate resulting from the breach of duty, with interest.

(2)

Any profit made by the guardian or conservator through the breach of duty, with interest.

(3)

Any profit that would have accrued to the estate if the loss of profit is the result of the breach of duty.

(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.