I do this frequently for little toons ....
I keep a couple spots open to help little toons and I'll friend them, but I need to keep those spots open so I can help others. Since my toon is big and beans are not a problem, I'll frequently buy gifts for little toons, then x them from my list.
It's kinda like a goodbye present....
One thing, if your big friend is like me, then those big gifts mean you rock! I don't buy presents for just everyone... only toons that were fun to play with and who were playing as well as they could or knew how.
I once had a special cattlelog with most of the emotions, right after doing the factory a couple times with an awesome 19 laffer... I bought that toon EVERY single one....lol... then I still x'd them... gotta keep moving...