Tungsten E won't power up

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My sister's Tungsten E appears dead. No "power". No display. No

Battery appears charged (3.3V).

I disconnected the battery for a day and operated the push-buttons
to remove residual charge but it still wouldn't respond once the
battery was reconnected.

Power switch, reset switch and card slot switches tried but not a

An "upgrade" is quite costly and functionally superfluous. Official
repair fee is onerous. It's well out of warranty (~2 years old).

Any other suggestions?
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