A small gift delivered with love is far better than a gift given with energy of anguish behind it at how much it cost and how on earth am I going to pay for it later.
Gift-giving can raise all sorts of issues from feelings of self-worth to keeping up with the Joneses, with judgements left, right and centre.
If anyone judges you, it’s their problem not yours.
Do whatever feels right for you with no apologies.
Give what you can, however small, expect nothing and receive gracefully and gratefully.