My friend has 194 TPU's in one grouping that he has extended numerous times. He has other groupings that he has as well. He finally realizes that he cannot use all of these as he gets about 70 TPU's per year in addition. Can he transfer this to someone else? I believe he can. What is the estimated value of these TPU's? I know he paid over $20.00 per TPU on average. Any recommendation is appreciated. I believe these expire in June of 2020 but I believe these can be extended.