A ChristmasEpisode in which Springfield Elementary blows its already-small budget on ramps to accommodate the wheelchair-bound Bart (who broke his coccyx while jumping on Homer's bed in drag), but the school ends up bankrupt and shut down after Bart is cured and after Principal Skinner discovers that the construction workers are mob-connected...and a toy company buys out the school and turns it into a focus group to create the next "must-have" Christmas gift.

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!! Tropes:
* AndImTheQueenOfSheba: When Lisa leads Chief Wiggum to the broom closet where she found the Kid First surveillance room and prototype Funzo, she discovers that it has been converted back into an ordinary broom closet. Lisa continues to insist the room was there, but Wiggum sarcastically replies, "And I'm Ed Sullivan." He then does a good impression of him (after a false start, that is).
* ChristmasCarolers: Bart and Lisa do this in order to battle an evil corporation. Kid First Industries releases a new toy, Funzo, that is programmed to destroy all other toys kids get for Christmas. Lisa and Bart go from door to door singing carols as a way of distracting the families while Homer steals the toys (dressed as Santa Claus, of course).
* FalseReassurance and ExactWords: When Principal Skinner told the students they no longer had to worry about TheMafia threatening them for money, it was because they already have it (and the school ends up bankrupt as a result).
* NoSympathy: What's Skinner's reaction to seeing Bart falling to the ground after trying to get into the school on a wheelchair? Scold him for fooling around.
* ShoutOut: Mr. Burns decided to donate money to save Springfield Elementary School after receiving a visit from [[YetAnotherChristmasCarol three spirits of Christmas]] and Moe gave up his suicide attempt after [[Film/ItsAWonderfulLife an angel showed him what the world would be like if he never existed]]. Both events happened offscreen and were just mentioned by a narrator. The title is named after ''Literature/TheGiftOfTheMagi'', but does not include any elements from the story ([[NonIndicativeName or grifting, for that matter]]).
* VillainHasAPoint: Kid First Industries actually had the right idea in getting kids to design a toy. What better way to know what the consumer wants than asking them directly? However, their method of doing so, taking over a school and substituting a proper education and tricking the kids into doing the work, ''was'' wrong.
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