In the gift of the magi, which idea does the author most emphasize by the use of

In "the gift of the magi," which idea does the author most emphasize by the use of irony?
that poverty is seldom an obstacle to offering sacrificial gifts
that marriage should mates avoid the obligation of gift-giving
that awareness of false appearances is often a mark of wisdom
that placing a high value on material things seldom leads to satisfaction
saction