(1)
(a) In allowing a claim, the trustee may deduct any counterclaim which the deceased settlor's estate has against the claimant.
(b) In determining a claim against a deceased settlor's estate, a court shall reduce the amount allowed by the amount of any counterclaims and, if the counterclaims exceed the claim, render a judgment against the claimant in the amount of the excess.
(2) A counterclaim, liquidated or unliquidated, may arise from a transaction other than that upon which the claim is based.
(3) A counterclaim may give rise to relief exceeding in amount or different in kind from that sought in the claim.