Help me help my horrible friend. (Right board?)

Hi ._. I admit this urns into a bit if a rant. Skip to the ending paragraph and just skim though for a summary. Please help, thank you. Also to note, this is being posted on my smurf due to paranoia.

So, I guess I'll start at the beginning. I have a good internet friend who I used to play a lot with when I was lvl 10-15, as was he. At that point, he was pretty good, he often carried, and was generally better. A couple of months passed and we didn't get to play much and I hit lvl 30 while he was 25. We started playing more and after a game, he went 3-20-?? I think, white I ended up carrying, which was a strange role swap we had, but I chalked it up to him not playing in a while.

He bought several EXP boosts to hit lvl 30 and he eventually did, but there is such a skill gap between him and those that we fight against and he just does not know how to play at all. It is BAD. Over tome, I got better and improved in the game, althoughI am still not great yet, I studied the mechanics and Im working on mastering positioning and CSING ect. He does not though. He is just so bad, but everytime O try saying something, he always seems to have something to counter it.

He atands there and AA's the minions, i try giving him a tip to wait for them to be low to last hit them and he ignores me.

I tell him to stand being the minions amd keep an eye on their health against a blitz/ morg/ etc. bot lain and after dying to a dead easy skill shot he complains.

His general excuse is "Just wait until late game when I'm full build" before he procedes to rush into a well lost lain trying to cs/ farm/ get a tower before getting killed by enamies who are 3 items on him. In such a state because he is going 0-15 by 20 mins. I try to tell him to fall back, he doesn't listen. And might I mention that he does not even remotely understand how to build champions or even use runes/ masteries ( he build crit chance, scaling health and armor (yes armor, not magic) pen on her/ he buys runaans on Vayne first so he can "cs like crazy" (let that sink in) and he goes 0-30-0 masteries on ad carries because he likes mixing damage with tank.)

Another thing he does is stand still when attacking enamies right in front of their faces while playing a ranged champ. He stands there and takes damage while not knowing what the words kiting mean. He will chase under turret and just take unnessisary agro and it is just bad.

Please!!! How can I help him? he is a good friend and we have shared some good timees, but he really needs help with evolving and getting better. How can I help him? should I flat out say "you suck, learn how to play?" He is sensitive too though, and may not take me flat out smacking him in the face well.