Disagreeing with Niedermeier v. FCA US LLC (2020) 56 Cal.App.5th 1052, this decision holds that a car manufacturer may not offset the consumer’s “profits” on resale or trade-in of a lemon car against the restitution amounts otherwise recoverable by a consumer as a result of the manufacturer’s violation of the Song-Beverly Act. To allow an offset would contradict the clear rescission measure of damage set out in CC 1793.2(d)(2)(B) and would encourage manufacturers to breach their obligations under the Song Beverly Act, forcing consumers to resell lemons without the lemon buy-back warning lable that the manufacturer would be forced to affix to the car if it obeyed the statute, bought the car back and then tried to resell it. Mere statutory use of the term “rescission” doesn’t require a different result when the statute expressly provides a clear measure of rescission damages.