Blues manager Greg Abbott, who has no new injury or suspension worries for the third-round tie at Goodison Park, wants to extend both deals until the end of the season and is currently in talks with Manchester City and Chelsea respectively.
Striker Joe Anyinsah (hip) and midfielder Marc Bridge-Wilkinson (knee) returned to the bench for Monday's goalless draw at Tranmere, while Taiwo was also among the substitutes, so Abbott has several options available as his side look to extend their unbeaten run to eight matches in all competitions.
The Cumbrians overcame Morecambe in the first round after a replay and then knocked out Norwich in round two to book their trip to Everton.
