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He says the story was inspired by “The Gift of the Magi,” the O. Henry short story about a young poor couple.

To most American readers, though, O. Henry is known mainly for two anthology standards, “The Ransom of Red Chief,” in which two naive rogues kidnap an insufferable little boy, and “The Gift of the Magi,” the tale of the impoverished young couple who find just the right Christmas presents for each other.

Festival of Carols Composer Eric Whitacre conducts the Los Angeles Master Chorale in sacred and secular favorites, plus the world premiere of “The Gift of the Magi,” Whitacre’s setting of O. Henry’s classic tale.

The story, a riff on “The Gift of the Magi” in which an economically downtrodden family of otters enters a talent show in hopes of winning money to buy Christmas presents, was a natural fit for the art of Muppetry, especially once Henson added songs from “Rainbow Connection” songwriter Paul Williams.

In Christmas-season parlance, the museum’s predicament reminds Kathenes of “The Gift of the Magi,” the O. Henry short story of an impoverished couple trying to buy gifts for each other: “You sell off the reason you exist to exist.”