For the benefit of the OP.
I am MTF I still have the male organ, I look forward to a day when I have a vagina, I'd rather have a vagina but, I don't mind using what I do have, as it feels ok to use it, I mean it works correctly during the OMG moment eh.
That all said, hmm going down on a male sex organ. Let me know when you can actually find any cis married women that are not full of it whn they say they enjoy giving head eh

Being female doesn't mean you want to suck off a man, or a man part either.
Hey, I don't ask for anything I won't do. Until a person has done it they can't ask for it. Any man or man part equipped person wishing to lie back and experience OMG while another person sucks them off better have earned it first or they lose points with me at least.
Yes I know what it tastes like, I have put it where it would routinely go but I have tasted it afterward, and it is not relevant whether you drank from the straw or the glass eh, it tastes horrible. Not just a bit horrible, it tastes particularly horrible.
I don't mind the tastes of a female, but a female isn't going to be ejaculating sperm regardless of how much mess she might be capable of. It's a different biological process plain and simple. It's not coke vs pepsi either. A mouthful of sperm is what it is.
I don't secretly pretend to be sucking off men in my fantasies. I doubt my wife does either.
But hey, I've seen so many unusual things that get people off since I have had internet access.
I am not going to comment on what your friend is or is not and how dedicated your friend is to you or is not.
But, if you can not bring yourself to perform oral sex, hey, that just makes you one of MILLIONS of other women that are not interested in doing that eh. And your friend will need to accept that. And she wanted to do it to yours, it still doesn't mean you will want to do it on hers, but, of course, you'd at least be guilty of being unfair hehe.