<human>: Give me the gist of the text in a nutshell

My wife's company opened a second location (small business) and did not have a computer at the time. I told them they could use the laptop until she purchased one, as I had another and wouldn't sorely miss it.

All in all she had the computer for over a year. She performed multiple updates and used it exclusively at that location the entire time. Recently it died over a weekend (thinking power surge). This was also after she has stated several times over the year that should would be purchasing a laptop in order to return mine, which never happened.

I've even had the IT manager at my company with no luck breathing life into it.

I need to send her an email letting her know that despite best efforts the computer is not working and I would like her to replace it. I want to word in a way that is not accusatory or rude, but firm.  I have found a replacement that would be less than purchasing the same laptop outright I would like to suggest.

My only concern is how to word the email to not create anything that can be misconstrued on create a negative work environment.
<bot>: Loaned wife's boss a laptop for company use. She kept for a year and now its dead. What do I say in the email to ask for a replacement without creating negative work environment?