In "the gift of the magi," o. henry most likely uses the irony of the couple’s gifts to express the theme that

a. expensive gifts are sometimes a mistake.
b. love and sacrifice for others is the highest virtue.
c. material goods usually increase in value over time.
d. it is best to retain one’s most prized possessions

B. love and sacrifice for others is the highest virtue.

The creator says that genuine love can not be founded on appeareance. Della loses her excellent hair yet gains something increasingly imperative: the affirmation that Jim really loves her.  

Jim loses his valuable watch however gains something increasingly imperative as well: the confirmation that she loves him.

B. love and sacrifice for others is the highest virtue.

The creator says that genuine love can not be founded on appeareance. Della loses her excellent hair yet gains something increasingly imperative: the affirmation that Jim really loves her.  

Jim loses his valuable watch however gains something increasingly imperative as well: the confirmation that she loves him.

roses are red,

violets are black,

for what you said,

i hope you sit on a big fat tack.

●intensive purposes is the correct answer