For most people, the holidays are a time of warmth, happiness and celebration. But to Jenna Samuels, they mean only one thing. Mounting debt. A single mother, Jenna struggles to make ends meet and to her, it's a season of excess and distress. James Garrison is in over his head, too. His ex-wife said he wasn't equipped to take care of his twins, and now that he's got joint custody, he fears she was right. They're wild, spoiled, and always fighting. When they knock Jenna's daughter into the "Gifting Tree," - a part of their town's charity collection - the parents are immediately attracted to each other. But James has had his fill of cold women and Jenna won't make the mistake of falling for another man who disappears when life gets too heavy. As their paths cross, James and Jenna must decide whether first impressions are accurate, or if sometimes, people are not what you assume at all.