In this scene Jim says he has to go to work and Della will walk with him as far as the meat market so she can prepare a delicious meal .
The Gift of The Magi By: O. Henry
After talking about the presents they're going to give each other they stumble across stores which have those gifts in them.
Jim watch was roughly around 22.50$ and so was Della comb.
Della does not have the right amount of money for the watch accessory so she cuts her hair for 20$ even thought it was 22.50 in the store
Della buys the watch but is grateful for the seller because she was short in cash so he cut it down to 20$.
Jim comes home after a long day at work and is shocked to see Della with her hair cut off but she starts to tell him she cut her hair off to buy the watch.
After she tells Jim what happens they give each other their presents and Della was happy because she got that comb she wanted but Jim on the other hand is surprised and starts to tell her he sold the watch to get her the comb.
After they both find out what each of them did to get each other a present they hug and laugh it off.