If she did not offer money to vacate, than by all means, throw that into the playing field as suggested.
I agree if things where turned around, maybe or maybe not THIS LL would enforce the lease. Something that we all don't know how this LL would react to this situation.
Advice: Send her a letter stating you can understand the hardship she is going through. But you will also encounter a hardship. Suggest that you have decided upon her offer of compensation. As stated, by a previous post, the amount of two months rent, deposit be return, no lease penalty, 30 days to vacate and I would add return of this month rent.