The Gift of the Magi, by 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 during the Christmas season. The plot and its "twist ending" are well-known, and the story and its lesson are sometimes subverted for the sake of irony or humor. It was allegedly written at Petes Tavern on Irving Place in New York City.