"Considering that buyer was informed that item would take 30 business days to arrive she refused to ... " (more)wait. It has not been 30 business days yet since item was mailed even now. "
"I will apologize that you didn't receive your item. Other than it being lost in the mail I have ... " (more) no explanation for it not arriving. To send an item tracked from Canada to USA is a lot of money. And as a senior can not afford. It was sent. So as I say it is possible it was lost in the mail."