In "The Gift of the Magi," when Jim buys combs for Della, the irony is that:
Della had cut off her hair to buy Jim’s gift.
<h3>What is Irony?</h3>
Irony occurs when the opposite of an expected event happens. This story by O. Henry is about a poor couple who wanted to purchase Christmas presents for each other.
Jim sold his watch to a comb for Della while Della caught off her hair to buy Jim a present. The irony is in the fact that Della will not have any need for the comb since she has cut off her hair.
