When Kate asks Walden or "Sam" to help her with the bills, Walden lands a job selling Christmas trees on a lot and ends up enjoying the gig. Walden's business partner Billy informs him that Mark Zuckerberg wants to buy their company, but Walden continues to rebuff the offers until Zuckerberg agrees to the price Walden set. After selling the company, Walden celebrates Christmas with Kate and gives her a new sewing machine. Meanwhile, Alan finds himself alone on Christmas until Berta lifts his spirits by keeping him company.