I think the correct answer from the choices listed above is the third option. In "The Gift of the Magi," when Jim buys combs for Della, the irony is that <span>Della had cut off her hair to buy Jim’s gift. Hope this answers the question. Have a nice day.</span>
The situational irony makes reference to something that happen opposite to what supposed to be or what was expected, In "The Gift of the Magi," Jim buys combs for Della’s hair, nevertheless, to be able to buy Jim’s present, she has cut off her hair, she has sacrificed her most important possession. The answer is Della had cut off her hair to buy Jim’s gift.