The Ultimate Gift is a film based on author Jim Stovall's bestselling novel released on March 9, 2007 in 816 theaters. The film was not well attended and produced low box office receipts, though DVD sales were quite high in relation to its theatrical receipts.When his rich grandfather, Red Stevens (portrayed by James Garner) died, Jason (Drew Fuller) thought he was going to inherit a piece of the old man's multi-billion dollar estate, but it came with a condition. In order to get his share of the willed inheritance, Jason must complete 12 separate assignments within a year. Each assignment is centered around a "gift". The gifts of money, friends and learning are among the dozen that Jason must learn before he is eligible for the mysterious "Ultimate Gift" his grandfather's will has for him.
At one point everything is taken from him and he lives as a homeless man; another time he visits a developing country where even old library books are a treasure. Along the way, the movie spins a side story that was not in the novel, adding a romantic interest, Alexia (Ali Hillis), and her daughter Emily, an outspoken mysterious girl (Abigail Breslin) who, unbeknowst to Jason, is dying from leukemia. All throughout the movie, Jason helps Emily to have a great life while it lasts. As Jason works through these twelve gifts in twelve months, he comes to see Red Stevens as more than a dead billionaire. At the end of the film when he chooses to use his entire inheritance to build a hospital, called Emily's home (named after Emily), for cancer patients and their families. He has exceeded the expectations of his dead grandfather and receives one final "gift", making him a billionaire. At the end Emily dies of leukemia, and Alexia and Jason pray for her. Alexia and Jason sit on a bench, kiss, and a butterfly flies by representing Emily and the credits roll.
