carrier corporation Fails to honor rebate promised to 92 year old great grandmother farmington, Connecticut

My 92 year old mother bought a Carrier central A/C system.  Carrier promised a $300.00 rebate.  My complaint is that the form to claim the rebate is constructed so as to increase the failure rate among claimants.  The front page of the rebate had a variety of information in large, easy to read print as the deadline, a website, etc.  What it DID NOT have was the phone number that you were required to use if you did not have a computer.  That was on the back side, 7 paragraphs down, in tiny print (maybe 2 point type) it was not even in black and white, just graytone.  It was hard to see and find, and in effect, hidden, especially if you are 92 years old.  My Mom passed in November 2009 and at some point I became aware she never received the $300.00 rebate.  I talked and wrote to Carrier's "customer service", they were not interested.  I contacted the BBB, Carrier did not care, I wrote the President of Carrier, again not interested.  The Carrier system cost over $9,000.00, you would think they would honor a $300.00 promise.