Does she know the person who pieced the top? Does she have a sentimental attachment to the quilt top? IF NOT, and just felt guilty about not finishing it herself...I'd give myself permission to just let it go. IF she loves the maker of the quilt top...what about just doing "the tie thing" to quickly finish the quilt, and send it back to her to love and cherish. IF it means nothing to either of you...find it a new home. It think it's special...someone would love it. It is OK to find it a new home if neither of you wants to love and cherish the top. Anyway, that's just my two cents worth. Blessings!