The setting is found in this scene. Della is at home on the couch sobbing. This gives this character a sad vibe like everything is going wrong. The setting matters because if she was lost in the dark a scary woods it would make the story totally different.
The theme is that unselfish love is the greatest gift of all. The theme fits perfect because they both went out their way to make each happy. Della cut off her hair to get him the perfect gift. Jim sold his price position he watch to get Della something that could be extremely helpful.
This scene represents dialogue. The dialogue in this scene is highly important because if Madame would have sad no Christmas would be ruined in Della's eyes. The dialogue in this scene is telling the read that maybe the story will go as planned.
The irony of this scene is that Della's husband Jim bought her combs for Christmas before he knew she cut her hair off. Also Della cut her hair so she could get some money for his prefect gift. She cut her hair to afford a lovely chain for Jim's watch. But Jim sold his watch to get her combs. So its irony because now Jim has a chain for a watch but no watch and Della has lots of combs but only has little hair.
The external conflict would be money vs self. the conflict is self vs money because both Jim and Della tried their hardest to have enough money for each others gifts. They both got rid of the things the other person brought gift(s) for. What neither one of them knew was that they didn't have to get each others gifts and that they could've came home with nothing and still have been loved the exact same.
This scene places emotions. Della emotion(s) is upset. Della is upset because she can't afford to get her husband a great gift. She doesn't have enough money for it. So she's thinking of a way to get some money