What is the test for making restitution in a sexual assault case?

"[I]n every case in which a victim has suffered economic loss as a result of the defendant's conduct, the court shall require that the defendant make restitution to the victim or victims in an amount established by court order, based on the amount of loss claimed by the victim or victims or any other showing to the court. . . . The court shall order full restitution unless it finds compelling and extraordinary reasons for not doing so and states them on the record." ( 1202.4, subd. (f).) "[W]e review the trial court's restitution order for abuse of discretion." (People v. Giordano (2007) 42 Cal.4th 644, 663.)