I understand her rather let them expire than bother with the tax mess, and maybe having to get a professional ta prepare to do her taxes to correctly handle the rental income. As you have said, there is not DVC availability left between now and Jan 31. But maybe whoever takes them can use them at the extras collection--WDW resort hotels. It is a high use of points, but still better than just letting them expire. I don't know if that would require your mom to make the arrangements. If so, she probably would not want to. Just a thought.