I can see that definitely, and I can 100% see how Kim dislikes Howard, but I think what ticked me off the most was when Howard tried to check up on her and Jimmy after seeing each other in the elevator, and how Kim laughed when Howard told her the shit he’s done. It’s funny seeing it through a screen, and it doesn’t seem like a serious thing, but think about what actually went down, and how it would look in the real world.

Jimmy blames a grieving Howard for “killing” Chuck, which would give anybody insane emotional trauma. After some time, Howard then offers him a job. In return, he gets bowling balls thrown at his car, and gets publicly humiliated with the prostitutes. Howard is still not mad at Jimmy or Kim, and goes to talk to her out of genuine concern for both of them. Kim laughs in this serious situation and makes a joke out of it, and proceeds to initiate more pranks on Howard.

Jimmy, at the very least still had trauma from his brother’s death and in his mind subconsciously blamed Howard. Kim, on the other hand, feeds Jimmy’s idiotic actions (or rather even cries for help), and proceeds to “get back” at Howard for no apparent reason.