Recovery is against equity and good conscience when—
(a)
It would cause financial hardship to the person from whom it is sought;
(b)
The recipient of the overpayment can show (regardless of his or her financial circumstances) that due to the notice that such payment would be made or because of the incorrect payment he or she either has relinquished a valuable right or has changed positions for the worse; or
(c)
Recovery would be unconscionable under the circumstances.