Is this an acceptable birthday gift for my guy friend?

My guy friend is struggling to make ends meet. According to his sister, who is also a friend. I thought of giving him $30 in cash inside a birthday card and giving him a beautiful $25-$30 gold plated mug. He gave me $20 for my last birthday and has bought me a belated Christmas gift recently that I haven’t yet received.

Is this an acceptable birthday gift for my guy friend?
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