Regifting is rude.
Josh's best friend Tyler's birthday was coming up soon.
Josh needed to give him a gift.
Josh looks up on Pinterest how to make a fancy home made gift and makes one.
Josh gives Tyler a gift card that he previously received on his last birthday, but couldn't remember who gave it to him.
Tyler is really appreciative that Josh did something entirely creative for him.
Tyler remembers giving Josh that same gift card, and is offended Josh gave him back his present.