Hmmm! That kind of attitude does make it difficult for you to want to help eh!

Fact is she is not going to get any refund from you as your tracking shows it correctly delivered. This should protect you.

Her best bet now is to follow it thru with the carrier (AP) and seek compensation from them.

It can be done but its gonna take some effort on her part.

May involve taking AP to task via the PIO (Postal Industry Ombudsman) if they don't wish to play ball.