Are these acceptable gifts for a friend?

She doesn’t celebrate Christmas, so, instead of a Christmas gift, an Italian leather jacket and a decorative cat plate, both secondhand but new looking, with the cost shared between my bestie and I? The total of which is $26? We don’t have much money. Should these things be wrapped? Should we add anything, like a birthday card, or something? Or is it enough to put them in a bag?

Are these acceptable gifts for a friend?
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