Sorry, your a tier 0 freind...

With christmas coming up, I am required to buy people gifts and cards due to the tradition. However with a limited budget, I have come up with a method to control the amount christmas costs by using a tier system for anyone I know who may be expecting something from me. This will ensure that the traditions requirements don't escalate into my overdraft.
This year, my budget for Christmas is £200, so we distrabute that fairly using a Tier System...
Tier 0 - Infinite Members
If your in the Tier 0 group, you will be getting a Christmas Card, hand written by myself. This will be for friends and family that I could not fit into Tier 1, or Tier 2 groups. Don't feel bad that your only Tier 0 though, its just the constraints of my budget so thus beyond my control.
Tier 1 - 10 Members
If your in the Tier 1 group, you will be one of ten people selected who will not only be getting a Christmas Card, hand written by myself, but also a Gift with an average value of £10 excluding shipping.
Tier 2 - 5 Members
If your in the Tier 2 group, you will be one of five people selected who will not only be getting a Christmas Card, hand written by myself, but also a Gift with an average value of £20 excluding shipping.
Thus the overall cost should be £200 plus a little shipping for gifts purchased online, and a little extra for a pack of cards. Nice and controlled, so I don't end up having to save money in early 2009 to pay for something in 2008.