What is the test for establishing prima facie evidence at a victim restitution hearing?

It is settled that a victim's estimate of his or her loss constitutes prima facie evidence supporting restitution, requiring rebuttal evidence by the defendant to overcome it. (People v. Millard (2009) 175 Cal.App.4th 7, 26.) "At a victim restitution hearing, a prima facie case for restitution is made by the People based in part on a victim's testimony on, or other claim or statement of, the amount of his or her economic loss. [Citations.] 'Once the victim has... made a prima facie showing of his or her loss, the burden shifts to the defendant to demonstrate that the amount of the loss is other than that claimed by the victim. [Citations.]' [Citation.]" (Ibid.)" ' "A defendant's due process rights are protected if he is given notice of the amount of restitution sought and an opportunity to contest that amount...." ' [Citations.]" (In re S.S. (1995) 37 Cal.App.4th 543, 547.)