Thanks for joining us here on the community!
It's good you have an idea of what the gift recipient likes; this will make it easier to narrow down some nice choices.
As for a basket in and of itself to begin with, start with this 10 quart galvanized pail. It works great for all things gardening, and won't cost you a fortune. Click here for pricing and more info.
With it being winter months, you can opt for seed packets, bulbs, or anything that the person can grow on their own. And those don't cost a lot either, and can easily be placed in the pail.
Even something utilitarian like gardening gloves work great to give as a gift. These do come in basic sizes, so don't buy a large for small hands, etc....
And as for the perfect gift, you can always opt for a Home Depot gift card. They give the person what they really want, and you can even get it personalized...even though you are the Secret Santa.
To view your gift card options, click here.
I'm sure our other community members here can chime in; as you have a lot of great ideas to give the right gift but keeping it under $50 but still making it memorable.
Let us know if you have any other questions or concerns.