I would be silent... :toetap05:
I think no matter what you do, if you do something, it will come back to bite you. (You didn't receive anything and you are under no obligation to send or say anything.)
So, my thinking is, that your SM is waiting for you to give in and do what she wants, but you don't have to because it wasn't your gift and therefore isn't your problem.
I'm sorry you are dealing with such a manipulative woman. Don't let her such you into her madness.