(a)
If the personal representative is liable for interest pursuant to Section 9601, the personal representative 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 personal representative has acted reasonably and in good faith under the circumstances as known to the personal representative, the court, in its discretion, may excuse the personal representative in whole or in part from liability under subdivision (a) if it would be equitable to do so.