Answer:
situational irony is present when the outcome is the opposite of what is expected. The theme is “Love conquers all and at the end that is all that we have”. The day right after Christmas a not so wealthy couple needs to get gifts. With both of them not having many but there is one thing that has value their treasure. They are Della’s hair and Jim’s watch. In order to get a gift they need to sell their treasure, so they can get a gift. Della gets a watch chain for Jim but she had to sell her hair, and for Jim, he had to sell his watch to get Della combs for her beautiful hair.