Answer:
I'm pretty sure it's A. Jim and Della's love for each other
Step-by-step explanation:
The theme is shown through the selfless actions of both Della and Jim. Each, through a showing of love for the other, sells their most valuable possessions in order to purchase Christmas gifts for their spouse. Della sells her hair in order to buy Jim a chain for his watch. Jim, on the other hand, sells his watch in order to buy Della combs for her hair. Therefore, the theme of love is shown through the fact that each love the other more than their most prized possessions.
The gift that is referred to in the title is that of sacrifice and love. It reminds us of the story in the bible about the Wise Men who gave their most prized possessions to Jesus, so this is the theme, and the entire thing symbolizes the gifts and unselfish giving, but the watch chain and combs represent their love for each other.