It's mean to give someone a gift that isn't real.
James is a poor college student and needs to think of a Christmas present for a cousin he doesn't really like.
James doesn't want to spend too much money.
James makes his cousin a home-made pan of his favorite fudge.
James gives his cousin a gift card which he's already completely used up.
James' cousin thanks James for the treat and offers him a piece.
James' cousin notices the gift card isn't working but doesn't bother to bring it up.