oh I got carried away... for S, I was thinking of a kids tablet (Android based).
He'll turn 2 years old so it's perhaps not so adapted to his age but it's 250$ and might be interpreted as either me spoiling the kid to gain his preference, or as a flash gift to sparkle in her eyes = pursuing.
I don't have any other ideas for a 2 year old... he already got a trike at Xmas. And a battery powered tractor.