Negative message email

BuyCostumes, the worlds largest online costume and accessories retailer, is proud of its extensive stock of costumes, its liberal return policy, and its many satisfied customers. However, one day an e-mail arrived with a request that went beyond the companys ability to deliver.
Mary Jones said that she had ordered the Grand Heritage Wonder Woman Costume. This costume comes with an adjustable bustier, skirt with boy shorts, hooded cape, tiara, armband, gauntlets, glovelets, leg guards, lasso, sword, and shield.

Ms. Jones complained that the costume did not arrive until the day after her super-hero themed Halloween party (October 31, 2018). She had planned an elaborate party with a super hero theme and was extremely unhappy that she did not have her costume. She wants BuyCostumes to reimburse $123.46 that she spent on theme-related decorations and party supplies from BuyCostumes which she says were useless when she failed to receive her costume in time for the Halloween party.
As a customer service representative, you checked the order and found that it was received Saturday, October 27, during the busiest time of the year for your company. Its so busy that your staff grows from 60 core employees to over 300 during this season. Her order was filled quickly – the very next day, but Mary chose economy shipping which requires five to nine business days for delivery.  She did not order expedited, 2 day, or next day shipping.  You want to retain the customers goodwill, but obviously, BuyCostumes is not going to shell out $123.46 because the costume arrived after her party – no company policy would allow for such a thing; However, the company can allow her to return the unopened theme-related decorations and party supplies for a full refund. You are also able to provide any disgruntled customer with a digital coupon for $20 off their next costume purchase; doing so would likely smooth things over.
*You cannot reimburse the customer for party supplies (look up reimburse vs return).
Write an e-mail that retains the goodwill of this customer.  The only guide word I will assess is the very-important subject line.  Chapter five gives guidelines for typical e-mail subject lines, but in this case consider that no negative information belongs in the subject line.  Additionally, the subject line should not give false hope that her request has been granted.  Some students choose to create an original subject line.  Others choose to reply to the subject line the customer used (assuming the customer used an appropriate, non-negative subject line).