I have a friend who went to the doctor and they found a tumor in her lung area she said they cannot treat ir because it is too close to her heart?

Misinterpreted. They might have meant unresectable not untreatable. They still need to figure out what it is. If cancerous, then decide what to do, if infectious, then treat. Hope this helps.
Maybe, maybe not. Alot depends on the actual location. Is it just near the heart or is it growing into the heart. If its just near the heart, she could be a candidate for surgery. If its growing into the heart, chemo and radiation are her only hopes. It might be worth a second opinion from a thoracic surgeon.