Commonly, the resale market treats dues as tied to "a year's worth of points" even though DVC only ties dues to calendar years. So, most sellers would expect you to pay 2025 dues on the remaining UY25 points. But everything is negotiable.\
Also, it's not my money but: The asking price is already within spitting distance of the bottom of the listed range, and also quite clsoe to the bottom end of the market in the ROFR thread. I can see why the seller might not be willing to budge any farther.
Thanks. The broker came back to confirm that the seller accept an offer of the asking price which in hindsight isn't surprising as it did seem like a good deal.