Parent Plus Loophole

I graduated from college last week and am now starting to think about repaying and such. I have $30,000 of loans in my own name but my mom probably has about $90,000 of parent plus for me(she has probably $60,000 of her own I’m not sure). She said I would have to pay her back and I know I’m not legally obligated to but I want to. I’ve been trying to look into the double consolidation loop hole and was wondering if people have tricks and insights on where to begin. I’m sure my mom wouldn’t be able to figure it out so I’ll most likely have to do it. Any help would be appreciated!