Gilbert refuses to have a sad Christmas this year.
An aspiring entrepreneur, Gilbert lost all hope after being dumped on Christmas day. Gilbert decides to kill himself and heads to the mall to buy rope. While there, he discovers how expensive it is to take a picture with the mall Santa and decides on one last act of goodwill — dressing up like Santa himself and offering poor families (“with only one car”) the opportunity to take a picture with him for free. His suicide plans are delayed even further when he’s propositioned mysteriously by an odd fellow to come to his home and help out his wife.