What does the woman try to do in the conversation? What is the man’s feeling about Christmas?

W: Are you all ready for Christmas?
M: Are you kidding? I haven’t even started. I’ve done zero shopping.
W: Well, you’d better get going; Christmas is only a week away.
M: I have to tell you that I’m one of those people who really get stressed out by the Christmas rush.
W: Oh, I’m not. I love the holidays. I love the crowds, the shopping, the holidays, the music, the food, the parties, and all the presents.
M: That’s just the beginning. My wife always spends too much money on Christmas. The average Christmas expense for US families is about $550. But somehow I always spend about twice that much. It takes me till April to pay off all our Christmas bills.
W: But didn’t you use to love Christmas when you were a kid?
M: I guess so. I don’t remember.
W: I know you did. You were the most excited kid in the whole class I remember. Maybe Christmas is for kids, but you can still enjoy it through the eyes of your children.
M: Well, kids enjoy it because they don’t have to do all the shopping and pay all the bills.
W: Maybe that’s true. But you know as well as I do, that Christmas is more than shopping and trees. It’s about what’s in your heart and how you can make others happy.
M: You’re right. You’re absolutely right. I’m going to try harder to be nice to people and try to keep the true spirit of Christmas in my heart.
W: I’m glad to hear it.