What statements about the gifts in O Henry's short story The Gift of the Magi are correct?

The full question is:

What statements about the gifts in O Henry's short story The Gift of the Magi are correct

A the irony isn't the unexpected ending it's the type of irony in which one thing is said but another is meant

B it creates an allegory about watches and hair

C both are incorrect

It makes no use of irony.