Purchased a plugin today from www.pimwick.com/gift-cards/
This is the best WordPress plugin out there for offering gift certificates on your website and it is $59us a year and I would only charge you $40 to set it up since this will be our first site using it. Let me know if you want to go ahead. People loose gift certificates and its a great profit stream irrespective of the actual sale.
This will be used on thebakerstable.ca/