Based on the story The Gift of Magi, it can be inferred that Jim is poor but a loving husband. He is the breadwinner of the family but his earnings are not enough for their daily expenses. The only thing that keeps him going every day is his love for his wife, Della. One day, he sells his gold watch to buy Della a nice comb, however, he is shocked when he finds out Della has no use of the comb anymore.
