Consider something simple, like a kid in an elementary school: Let's call her Alice.

想想某个简单的，比方一个上小学的孩子：我们把她叫爱丽斯。

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Or consider something inexpensive and consumable: jam you make at home, wine made in your garage, or cookies are all simple and genuine ways to share the holiday spirit without crossing any lines.

或者可以考虑一些不贵的消耗品：自家做的果酱、自酿的葡萄酒或饼干，这些都是简单真诚的礼物，可以很好的体现节日气氛又不会越界。

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If that sounds simple, consider the amount of sensory data, cognitive processing and physical dexterity needed to manipulate something that flows and bends in your fingers.

如果这听起来很简单，请考虑到控制那些软绵绵、易变形的东西对感知数据的数量、认知的加工和身体灵活性上的要求。

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With or without the threat of a dividend-tax increase, investors with a dividend-heavy portfolio should consider balancing their approach by adding something as simple as a broad-market index fund, Mr. Dickson says.

WSJ: Upside: Preparing for a Dividend-Tax Hike