@AutistCell - You were a cunt for trying to fuck your friends mom, so why the fuck should anyone feel sorry for you, lets say she had given you the handjob, that wouldn't have been a "win" for you, you would have ruined your friendship, your friend would definitely fuck you up afterwards for sure.
I would not want you for a friend
Now to critique your approach, you were too fucking direct, you needed to "test the waters" first
Be flirty but not direct
Wait until a day she's cooking or something and sits down, asks if she's tired and her back hurts or something, if she says yes, ask if she wants a back rub jokingly and that some girl you know showed you how to do them, etc
More likely than not, phrased like that, unless she's disgusted by you, she wouldn't refuse, because - "its just an innocent little back rub, and my back is hurting, I am tired, Bob doesn't do this for me much these days anyways, etc"
You just went straight to "jerk me off" JFL, dude its like you have no common sense, there's so many mental blocks at work that you have to slowly break down over time to even make something like this possible, she's weirded out by the age gap, she's weirded out by the fact you are her sons friend and would feel guilty, etc, etc, and you have to build up her level of comfortability and familiarity with you to override those "mental blocks"
So either way you are a fool, your actions were foolish, and your approach was foolish.