If the court finds that the surviving spouse has acted reasonably and in good faith under the circumstances as known to the surviving spouse, the court may, in its discretion, excuse the surviving spouse from liability to pay interest, in whole or in part, under paragraph (2) of subdivision (a) of Section 13562, paragraph (2) of subdivision (b) of Section 13562, or paragraph (3) of subdivision (b) of Section 13563, if it would be equitable to do so.