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So this kinda depends on your friend's life circumstances. Are they relatively healthy and relatively young? The reason I ask this is to establish perspective.

A key would be to acknowledge that losing this amount of money sucks - because it truly does (unless you're Jess Bezos lol). Acknowledge, but then bring the perspective that money is a transient tool to achieve happiness, and that your friend's existing health and age is a much bigger gift. What was lost can be recovered in time, but without health and youth, no amount of money would matter.

I'll go with this, thank you! 🙏🏼