The story begins this way:
A for apples. B for books. Ingenious.
C for clocks—who's the talking pendulum clock in The Beauty and the Beast? O for oranges; surely he's had a good dose of vitamin C.
F for flowers—the person looks like s/he's wearing a dress with floral designs. The U for umbrellas, which make him look like a knight in shining armor.
I for ice cream! L for lollipops!
And the parting words . . . .
So the story is about friendship after all, and capitalism, and why material gifts matter.