In the gift of the magi the summary is giving up something that means a lot to you for someone you love because even when something is so important to you a loved one means more
Refute means to :
prove (a statement or theory) to be wrong or false; disprove.
prove that (someone) is wrong.
deny or contradict (a statement or accusation).
So, I'll go for...
O An opposing alternative way to view or interpret the topic
Or it could be
O An explanation that disproves something
Hope this helps!