Answer: C) Della had cut off her hair to buy Jim’s gift.
Step-by-step explanation: an irony is a state of affairs or an event that seems contrary to what one expects and it often has an amusing result. A situational irony is when what happens is the contrary to what the characters or the audience are expecting to happen. In "The Gift of the Magi" we can see an example of a situational irony when Jim buys combs for Della, who had cut off her hair to buy Jim's gift (corresponding to option C).