function createTransport(
  options,
  makeRequest,
  buffer = utils.makePromiseBuffer(
    options.bufferSize || DEFAULT_TRANSPORT_BUFFER_SIZE,
  ),
) {
  let rateLimits = {};
  const flush = (timeout) => buffer.drain(timeout);

  function send(envelope) {
    const filteredEnvelopeItems = [];

    // Drop rate limited items from envelope
    utils.forEachEnvelopeItem(envelope, (item, type) => {
      const dataCategory = utils.envelopeItemTypeToDataCategory(type);
      if (utils.isRateLimited(rateLimits, dataCategory)) {
        const event = getEventForEnvelopeItem(item, type);
        options.recordDroppedEvent('ratelimit_backoff', dataCategory, event);
      } else {
        filteredEnvelopeItems.push(item);
      }
    });

    // Skip sending if envelope is empty after filtering out rate limited events
    if (filteredEnvelopeItems.length === 0) {
      return utils.resolvedSyncPromise();
    }

    // eslint-disable-next-line @typescript-eslint/no-explicit-any
    const filteredEnvelope = utils.createEnvelope(envelope[0], filteredEnvelopeItems );

    // Creates client report for each item in an envelope
    const recordEnvelopeLoss = (reason) => {
      utils.forEachEnvelopeItem(filteredEnvelope, (item, type) => {
        const event = getEventForEnvelopeItem(item, type);
        options.recordDroppedEvent(reason, utils.envelopeItemTypeToDataCategory(type), event);
      });
    };

    const requestTask = () =>
      makeRequest({ body: utils.serializeEnvelope(filteredEnvelope, options.textEncoder) }).then(
        response => {
          // We don't want to throw on NOK responses, but we want to at least log them
          if (response.statusCode !== undefined && (response.statusCode < 200 || response.statusCode >= 300)) {
            debugBuild.DEBUG_BUILD && utils.logger.warn(`Sentry responded with status code ${response.statusCode} to sent event.`);
          }

          rateLimits = utils.updateRateLimits(rateLimits, response);
          return response;
        },
        error => {
          recordEnvelopeLoss('network_error');
          throw error;
        },
      );

    return buffer.add(requestTask).then(
      result => result,
      error => {
        if (error instanceof utils.SentryError) {
          debugBuild.DEBUG_BUILD && utils.logger.error('Skipped sending event because buffer is full.');
          recordEnvelopeLoss('queue_overflow');
          return utils.resolvedSyncPromise();
        } else {
          throw error;
        }
      },
    );
  }

  // We use this to identifify if the transport is the base transport
  // TODO (v8): Remove this again as we'll no longer need it
  send.__sentry__baseTransport__ = true;

  return {
    send,
    flush,
  };
}
Creates an instance of a Sentry `Transport`

@param options
@param makeRequest