If you want to do the right thing for this lil' guy...surrender him to a "reputable" local Yorkie Rescue Group who will carefully find him a furever home.
Since he was a gift to you from your friend, there is no reason that she should expect any kind of reimbursement. This tells a lot about her.
As for him not being neutered...schedule it today! Any female or male dog who is not intended for breeding should absolutely be altered!
Please do the right thing and either "carefully" rehome this little boy yourself
after you've neutered him or even better...surrender him to a breed specific "reputable" Yorkie Rescue Group.
If you're here on YT trying to rehome and/or sell him...you're posting this in the wrong section!