Section 16440 - Generally(a) If the trustee commits a breach of trust, the trustee is chargeable with any of the following that is appropriate under the circumstances: (1) Any loss or depreciation in value of the trust estate resulting from the breach of trust, with interest.(2) Any profit made by the trustee through the breach of trust, with interest.(3) Any profit that would have accrued to the trust estate if the loss of profit is the result of the breach of trust.(b) If the trustee has acted reasonably and in good faith under the circumstances as known to the trustee, the court, in its discretion, may excuse the trustee in whole or in part from liability under subdivision (a) if it would be equitable to do so.Enacted by Stats. 1990, Ch. 79.