Tenant wants to break lease early

[Lyle Cooper]

I have a high end rental property in Manhattan, NYC, . The tenant wants to break the lease early (6 months before lease termination). According to what I've read online, the tenant is obligated to pay the remainder of the lease term. Tenant's first offer to me is 2 months of rent ( last month, and security). 

I had my broker pull up the recent average days to rent in my area/ my apartment size/etc. Average days to rent is 73. Add in the fact that I have a finicky condo board when it comes to applicants. My fear is I go over the 2 month period and I start losing money.

Potential solutions:

1. Put the unit on the market and the tenant pays rent until it's rented. The tenant could end up paying less than two months rent. Win for the tenant. At the same time I'm not riding the risk of having an empty apartment. 

2. Ask for 3 months rent

3. Accept the 2 months rent, and have the tenant place a 3rd month of rent in escrow.  If it takes longer than 2 months, the tenant pays for the vacant time.

4. Reject tenant's request and have tenant pay out full term of lease.

Tenant and tenant's parents are on the lease as tenants. Parent's are not actually residing there. They are wealthy people. I don't think the parents want their credit impacted b/c of a few months rent. They are RE investors that tap the banking system for financing.

Here's what I've read in terms of landlord responsibility:

In NY the residential landlord has no duty to mitigate its damages and may recover the full value of remaining payments owed under the lease for the entire lease term even if the landlord makes no attempt whatsoever to offset, minimize, or cover its losses.

Looking for some advise.  Thanks