When the lady heard her son's advice, she turned the offer down politely. 
wɛn ðʌ leɪdi hɜ˞d hɜ˞ sʌn'ɛs ædvaɪs, ʃi tɜ˞nd ðʌ ɔfɜ˞ daʊn pʌlaɪtli. 
 Indian speaks with a very monotone tone in a room with very clear acoustics and no discernible background noise. The close proximity of the speaker to the microphone results in a clear and undistorted recording.