How does the circumstantial struggle in o. henry’s “the gift of the magi” add to the situational irony in the story? jim and della's lack of money is magnified when they sell their priceless possessions for gifts that turn out to be meaningless. the love that jim and della have for each other is greater than their lack of money. jim and della’s poverty is of no consequence because their sacrifices for each other are of more value. jim and della sell their possessions to show how much they love each other and not because they are poor.