Explanation: In almost all the cases, we must use a comma before a quotation mark (one of the exceptions is when the quotation is introduced by a conjunction like "whether", "if" or "that", also sometimes we can use a semicolon or a period to introduce the quotation). In this case the option that uses a comma before the quotation, is option C: Nathan said, "I'm really sorry...".
The main idea of “The Gift of the Magi” is that the value of a gift is in the giver, rather than the gift itself. Jim and Della, out of their love for each other, purchased a gift that required them to sacrifice something that was precious to them.