KDCP is Karen Dillard's company specialized in preparing students to ace the Scholastic Aptitude Test. At least some of the paying students received a solid testing-day advantage: besides teaching the typical tips and pointers, KDCP acquired stolen SAT tests and used them in their training sessions. It's unclear how many of the questions that students practiced on subsequently turned up on the SATs they took, but some certainly did. The company that produces the SAT, the College Board, cried foul and took KDCP to court. The lawsuit fell into the category of copyright infringement, but the real meat of the claim was that KDCP helped kids cheat, they got caught, and now they should pay. The College Board's case was very strong. After KDCP accepted the cold reality that they were going to get hammered, they agreed to a settlement offer from the College Board that included this provision: KDCP would provide $400,000 worth of free SAT prep classes to high schoolers who couldn't afford to pay the bill themselves.

List the people who'd benefit because of this decision and others who'd end up on the losing side? If you were an utilitarian, what would need to be true for you to consider this settlement offer ethically recommendable?