AirDrop from iPhone to MacBook states waiting but doesn't transfer - answer found

Huzzah! I found an answer to this question. All the usual posts, which you probably also found and followed, state:

Before you begin:

• Make sure that the person you're sending to is nearby and within Bluetooth and Wi-Fi range.
• Check that you and the person you're sending to have Wi-Fi and Bluetooth turned on. If either of you have Personal Hotspot on, turn it off.
• Check if the person you're sending to has their AirDrop set to receive from Contacts Only. If they do, and you’re in their Contacts, they need to have your email address or mobile number in your contact card for AirDrop to work.
• If you're not in their Contacts, have them set their AirDrop receiving setting to Everyone in order to receive the file.

However, AirDrop transfer still didn't work for me.

So, I turned off VPN on my MacBook and then it worked!!!! I don't know why VPN would stop AirDrop from working but it did. Try it and let me know if this worked for you.