Think about a gift that you received from one of your family members, relatives, friends, colleges or someone else. Write down the name and the person who gave it to you as well as when did you receive it and what was the occasion. Being able to point out those questions would help you to answer this cue card. The give can be from someone special and for this the gift can be a simple friendship card or a book. Does not matter if it is an expensive and exclusive gift or not, most important part is the importance of the gift.
The gift can be something other than the conventional gift items like: a life changing advice that you consider as a gift. If you are father, you can say your kid is the best gift you have got is your kid and that was given by the almighty.
For gifts like cell phone, computer or a necessary equipment or device, mention that you have been wishing to own this but could not and after you received that, you felt overwhelmed. A gift from parents on your birthday can also be a good example of best gift you received. For such gifts, mention that you received it in your childhood and had been touched by the whole idea.
For this cue card the gift item is not itself important, be it an ordinary piece of gift or a very luxurious item, so emphasize on your feeling rather than the gift itself.