trade allocation error--currcum V1 ethics P261 Q3

text book P261 Q3, says IPO done in Aprl.1, 3000 shares were wrongly allocated to client portfolio and remove at May.15 at current market price.

for this statement, the answer didn’t give any explanation why it is not complied with code standard. anyone can clarify? thanks

should not remove at the current market price.

should be removed at the price when shares were bought.

Look at it from this perspective. If your broker allocated some Facebook shares at the IPO that you didn’t want, you’d be really upset if they sold the shares at today’s market price…