Appellant, along with four others, stole $17,000 worth of leggings from Lululemon that were recovered in perfect condition within an hour of the theft. The Court of Appeal reversed the victim restitution award, finding that the trial court abused its discretion by awarding restitution for the full retail price of the items because: (1) substantial evidence did not support that the items could not be resold for full value; and (2) even if substantial evidence supported the determination of an economic loss, the proper valuation for the items was their wholesale, rather than retail, value.