The theme of "The Gift of the Magi" can best be described as .

despair, as developed with the line, "There was clearly nothing to do but flop down on the shabby little couch and howl."
self-sacrifice, as developed with the line, "I had my hair cut off and sold because I couldn't have lived through Christmas without giving you a present."
acceptance, as developed with the line, "I don't think there's anything in the way of a haircut or a shave or a shampoo that could make me like my girl any less."
hope, as developed with the line, "My hair grows so fast, Jim!"