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Answer:
If you want to spend no less than $40, and you want to spend twice as much on the first gift (gift x), you can spend $26 on gift x. On the second gift (gift y), you can spend $13. You will spend a total of $39 on both gifts which is less than $40 and have spend twice as much on the first gift as you did the second ($13 x 2= $26).