Answer:
Jim's gift for Della is an irony as the gift turns out to be useless in the end.
Explanation:
O. Henry's short story "The Gift of the Magi" tells the story of a poor couple who selflessly gave up their most precious belongings to get a Christmas gift for the other.
The characters Jim and Della are two poor people who hardly have enough to live by. But for the upcoming Christmas festival, both went out of their way to make sure that the other gets a worthy gift. Jim sold his watch to get a beautiful ornamental comb for his wife Della while the latter sold her hair t get a watch chain for her husband. In the end, both gifts turn out to be useless but it's the thought that counts.
Irony is when one thing that is thought to be necessary turns out to be just the opposite of what is intended. Jim's gift for his wife is an irony as it turns out to be something that is no longer needed in the end. His intended gift for her beautiful hair turns out to be no longer necessary.
