In "The Gift of the Magi," O. Henry most likely uses the irony of the couple's gifts to express the theme that O expensive gifts are sometimes a mistake.
O love and sacrifice for others is the highest virtue.
O material goods usually increase in value over time.
O it is best to retain one's most prized possessions.

In "The Gift of the Magi," O. Henry most likely uses the irony of the couple's gifts to express the theme that

Based on the complete text, we can see that there is the narration of Della and Jim who bought for themselves material things to show their love for each other.

With this in mind, we can see that there is the use of irony to show that love and sacrifice for others is the highest virtue.

Therefore, the correct answer is option B

Read more about "The Gift of the Magi," here:

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love and sacrifice for others is the highest virtue.

Explanation:

The story "The Gift of the Magi" highlights the theme of unconditional love that is beyond the materialistic happiness. Della and Jim bought materialistic gifts for each other on the cost of their most loved things. Although the gifts they received were of no use but the sacrifice that they gave to bring happiness in other's life was worth it. They were ready to sacrifice and give up the best things they had for themselves to make the other happy. This is the major theme of the story.

i think it may be b, i'm not exactly too sure on this. but b seems to make more sense.