How do I handle this?

I have this friend I made and they are constantly depressing. It's starting to become very heavy. I've been a listening ear and now I try to give advice. However it's like you give advice and they don't want to hear your advice. I am starting to want to avoid this person. Most of my friends lean on me to talk about their depression and issues so this is not new to me and I try to help as best I can when giving advice to them, but this person's behaviors is kind of new to me. And I think this person likes me but I am was never interested before and this is an EXTRA turn off that seal it for me. How should I approach this?
How do I handle this?
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