Based on the conclusion of "The Gift of the Magi", the readers infer about Jim A. HE DOES NOT REGRET SELLING HIS WATCH TO AFFORD DELLA'S COMBS.
Both of them sold their most prized possessions to buy each other a Christmas Gift. Not knowing that the Christmas gifts they bought to pair up with the other's prize possession will be worthless since its purpose is no longer there. However, the act of relinquishing one's own treasured possession in order to buy a gift that complements another's own treasured possession shows deep and true love. One's willingness to sacrifice to give happiness to the other is a proof of his or her love.