The Gift of the Magi. O. Henry

"The Gift of the Magi" is a short story, written by O. Henry (a pen name for William Sydney Porter), about a young married couple and how they deal with the challenge of buying secret Christmas gifts for each other with very little money. As a sentimental story with a moral lesson about gift-giving, it has been a popular one for adaptation, especially for presentation at Christmas time. The plot and its «twist ending» are well-known, and the ending is generally considered an example of comic irony. It was allegedly written at Pete's Tavernon Irving Place in New York City.
in «35 Best Christmas Books to Snuggle Up With This Holiday Season» of The Oprah Magazine