Rains brand Long Jacket, XL, in Frame (Brown)

This rain jacket has never worn, and still has tags attached.  The first image is a promotional image to show the fit, the others are of the item for sale.  The jacket retails for $140 new on https://www.us.rains.com/  Here is what Google says about it:  The Rains Long Jacket in Frame is a contemporary unisex raincoat featuring a rich, earthy brown shade. It retails for around $97 to $140 and offers W3-level waterproof protection designed for everyday moderate rain.  Key Features  Material: Rains' signature lightweight PU (polyurethane) and polyester composite.  Weather Defense: Ultrasonically welded seams with a 4,000–5,000 mm water column pressure rating.  Design Elements: Fishtail hem, drawstring hood with a built-in cap brim, and snap-adjustable cuffs.  Ventilation: Under-arm eyelets and a concealed back yoke vent for breathability.  Color Profile Frame: A deep, rich brown tone that offers an understated, earthy alternative to standard black or navy urban rainwear.  For the unisex Rains Long Jacket, a size XL (US 10–12) is built to accommodate the following dimensions:  Body Measurement Recommendations  Rains designs its outerwear to be worn over layers. Your body should ideally measure within these ranges to fit an XL comfortably:  Chest: 40.75 – 43 inches (104 – 109 cm)  Hip: 42.5 – 44.5 inches (108 – 113 cm)  Arm Length: 34.5 – 35.5 inches (88 – 90 cm)