TS:  It is ironic that Jim had sold his watch to buy the comb for Della because, Della cut her hair to buy a watch fob for Jim.

 CD:  Della cut her hair so she can’t use her comb Jim got her.

 CM:  Even though they aren’t able to use ther gifts they both love the gifts.

 CM: They both did really nice thing but they can’t use their gifts.

 CS: It is ironic  because they both sold there stuff to get a gift for each other, and doing so they can’t use the gifts until Jim gets a new watch and Della grows hair.