Is there something I can do for you?

Again, like number one, this is a SHOW not TELL moment, and those are very effective at communicating compassion. Chances are that the depressed person will just shake her head as she cries, but I can assure you that she will register your offer in that place instead her heart that says, “This person cares about me.” Now if she asks you to file her tax return, I apologize sincerely.