Limit to refunding of one legatee to another

The refunding of one legatee to another shall not exceed the sum by which the satisfied legacy ought to have been reduced if the estate had been properly administered. A has bequeathed 240 Taka to B, 480 Taka to C, and 720 Taka to D. The assets are only 1,200 Taka and, if properly administered, would give 200 Taka to B, 400 Taka to C, and 600 Taka to D. C and D have been paid their legacies in full, leaving nothing to B. B can oblige C to refund 80 Taka, and D to refund 120 Taka.