The personal representative shall file a statement of all offsets or counterclaims against the creditor not less than twenty days prior to the date of hearing. The court may permit the statement to be filed in less than twenty days prior to the date of the hearing for good cause. Upon hearing of the claim and offsets or counterclaims the court shall determine the amount due by and against the estate and render judgment in favor of or against the estate for the net amount. If a judgment is rendered against a claimant for any net amount, execution may issue in the same manner as on judgments in civil cases. An offset may or may not diminish or defeat the recovery sought by the opposing party. Such offset may claim relief exceeding in amount or different in kind from that sought in the claim of the creditor.