I'm so sorry. I agree with Jenny, your friend doesn't need theological arguments. He just wants a shoulder to cry on. In fact, if he's anything like me over the loss of my Sam, he won't thank you for using his mother as a debating point, now or ever.
At the age of five, Skagra decided emphatically that God did not exist. This revelation tends to make most people in the universe who have it react in one of two ways - with relief or with despair. Only Skagra responded to it by thinking, 'Wait a second. That means there's a situation vacant.'