What is the test for determining the appropriate amount of restitution ordered by the Court for a motor vehicle accident?

"[T]he amount of restitution ordered is intended 'to make [the] victim whole, not to give a windfall.' " (People v. Fortune (2005) 129 Cal.App.4th 790, 794-795.) As the People note, a defendant is not entitled to an offset for reimbursement to the victim from third parties, such as the victim's private insurance. (See People v. Birkett (1999) 21 Cal.4th 226, 246 [a defendant must "make full restitution for all 'losses' his crime had caused, and that such reparation should go entirely to the individual or entity the offender had directly wronged, regardless of that victim's reimbursement from other sources" (italics omitted)].)