Pseudocoded

if ( $person->age < 13 ) {
 
    $gift = new Item;
    $gift->type = 'handmade';
 
    $mother->give( $gift );
}
else {
 
    $gifts = array();
 
    if ( $person->hasMom() )
        array_push( $gifts, new Item );
 
    if ( $person->hasStepMom() )
        array_push( $gifts, new Item );
 
    if ( $wife and $wife->hasMom() )
        array_push( $gifts, new Item );
 
    if ( $wife and $wife->hasStepMom() )
        array_push( $gifts, new Item );
 
    if ( $sister and ( ! $sister->isMom() )
        and $sister->age > 25)
            array_push( $gifts, new Item );
 
    if ( $wife and $person->hasChildren() ) {    
 
        foreach ( $person->children() as $child ) {        
 
            if ( $child->age < 4 )
                array_push( $gifts, new Item );
        }
    }    
 
    foreach ( $gifts as $gift ) {
        $person->wallet -= $gift->price;
    }    
}