A good place to get hints about how to answer response question could be

specific audience will understand the main ideas. for example, if you were writing an instruction manual for rocket scientists, it would likely look very different from one you would write for young children. your language, tone, and writing style would change significantly.

o'henry used irony in "the gift of the magi". this tool was essential to developing the story's theme by showing that the couple bought gifts for each other that they could not actually use at the moment. in addition, the author used this fact to show that people of the society should treasure the things they've received from others, because you may never know if they sacrificed their most treasured possession to aquire the gift.