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“Gift of the Magi” Analysis ChartShort Story ElementsExample from StorySignificance to Story or Impact on StoryCharacterization “Only $1.87 to buy a present for Jim. Her Jim. Many a happy hourshe had spent planning for something nice for him. Something fine andrare and sterling--something just a little bitnear to being worthy of the honor of being owned by Jim.”This quote shows how much Della adores Jim. It emphasizes the wholepoint of the story that Della would sacrifice hergreatest possession for love.Theme“I sold the watch to get the money to buy your combs.”I believe that this quote embodies the entire theme. The theme being, sacrificing the closest thing to your heart for another person.Setting “A furnished flat at $8 per week. It did not exactly beggar description, but it certainly had that word on the look-out for the mendicancy squad.”This quote gives an ideaof how their flat is in the poorer area and how $8is probably a lot of money.