In the scene at the New Years' party with Wilson and Vivian are on the roof with Jacob, when Wilson tells Jacob that Vivian hit him, the couple have cans of beer. However, in the next shot, Jacob asks them both if they would like a drink, and neither of them have cans in their hands.
If Wilson's mom is in Florida, she shouldn't be toasting the New Year at the same time as Los Angelenos. She'd be 3 hours late.