I agree. Money isn't everything. She should cut her loses and either sell for less or give him to a good home as opposed to giving him to a shelter which would be cruel. I'm sure someone here would take him . I looked at the pics and he is really cute and not very big!!! His little eyes look sad
She needs to be more flexible and put his needs ahead of her own. It's not his fault he ended up in a home that didn't work out. Hope you continue trying to help her find him a home.