How do I handle this delicate work gift issue?
I think you should mention to your boss that you received the gift card from B. I think that if you want to use the gift card to essentially return it to B, it’s a nice idea to get something for B or the kids, but I suggest you hold off and give those gifts to B as a ‘welcome back to the office’ gift. You can break the ice (and explain why you did it) by mentioning how touched you were that B remembered the secret santa despite being out of the office at the time. Also, make sure the gift you give is clearly under $25, so B doesn’t suspect.