The reward is, in general, equal to the lower of the two sums represented by the expenditure made and the profit remaining.
It may not, however, be less than the expenditure made where this was necessary.
It may not be less than the profit remaining, where the value borrowed has been used to acquire, conserve or improve an asset which is, on the day of the liquidation of the community, in the borrower’s estate. If the property acquired, retained or improved has been alienated before the liquidation, the profit is assessed on the day of alienation; if a new property has been subrogated to the alienated property, the profit is assessed on this new property.