What do you think the narrator of “the gift of the magi” considers as having real value?
the protagonists' poverty
the protagonists' wisdom
the protagonists' possessions
the protagonists' love for each other

Love for each other. The fact that both people gave up something or special value to the other for love profoundly states that they are willing to make great sacrifices for each other. Their poverty, wisdom, and possessions do not hold great value. It was poverty that made them sacrifice. Wisdom did not play a role. And possessions are of no regard to the characters.