The+Gift+of+the+Magi+pg2

//** ﻿ **// The __setting__ of The Gift of the Magi is in New York in a flat.

 * === A flat is just a catchy word for apartment ===
 * === Della and James are married ===
 * === Madame Sofronie owns a hair salon near the Young's apartment ===

There are three __characters:__

 * === James Dillingham Young ===
 * === Della Young ===
 * === Madam Sofronie ===

The __theme__ of The Gift Of The Magi is love.
=== It does not matter that Jim no longer has the gold watch to display on the chain that Della gave him. Nor does it matter that Della no longer has long hair to display comb that Jim gave her. What matters is that they found out that the most important thing to both of them is each other. ===