As Gintoki complains of writing News Years cards, Yorozuya learn of what their friends have done over the holidays. In the second part it's Valentine's Day and Kagura is having trouble with giving her chocolate to Gintoki and Shinpachi.
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[Kagura drops off three Valentine gifts from Tae, Tsukoyo and Sarutobi
Shinpachi... we've received four Valentines.
That's my final answer.