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The $14k is a conservative estimate on income. You would need to subtract for hosting and other expenses.
The content is all licensed to the business name. Since the whole business will be sold and the content will remain on the same URL's, I don't believe there is any need for license transfers. Whoever owns the business will own the content & licenses as well.
There is a NATS referral program that has been partially setup, but it is not being used for any traffic yet. The new owner can choose to move forward with or without a referral program.
We have several months of updates on hand for the solo girl site. Plus she wants to keep making new material.
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