Ethics- IPO allocation

CFA Level III Ethics
#1

Schwesers practice test Vol 1 Exam 2 afternnon Q 10:

Gun’s statement: " I’ll credit short term interest back to the accounts that should not have received the shares and subtract back the interest from the acoounts that should have received the shares."

I think this statment is correct, but answer: " it’s wrong"

#2

it is totally wrong. You made a mistake - and rather than owning up to that mistake - ethically - you cannot think that giving back the interest and removing interest from someone else fixes the issue.