Making quilts for relatives

Sooner or later I think every quilter gets a request from
family/friends for a commissioned quilt. Now I am faced with one
of those requests. The person wants a queen size quilt in certain
colors in a 'Country' Pattern. "Do you have an extra quilt I
could buy? Or maybe you could make me a quilt?" The email went
on to say ... "If not can you recommend a shop that sells quilts?
Or do you think I'd do better at a Department Store, or perhaps
Walmart, or Target?" (PUHLEEZE!)

I want to say: "I do not have 'extra' quilts." Okay, that is
easy. I then would like to state that while I do not have the
time to do this, I can detail the costs to make one. Then I'd
list the costs of fabric, batting, and a professional long arm
quilter. If anyone has suggestions on those topics, I'm eager to
know. Also, what can I say about WHERE to buy a quilt?

This subject has been discussed here before, but it was quite a
while ago. I do know that some of the remarks were excellent. I'd
like to hear your thoughts again.

Thanks, PAT in VA/USA