How much should i spend for a christmas present?

've been dating this guy for almost two years. Its been off and on lately, long story. He needs to get some things from best buy like a camera and games for a ps3. So i wanted to get him a gift card to best buy or something to go towards stuff he needs. And i was going to get him like something tangible to like a shirt or movie i know he will like. He's 29, and i'm 28. I was thinking 100 or 75 dollars. He is going to probably spend 120 on me. And last year he spent about the same. Last year i spent about 125 on him. But the question is how much should i put on the gift card? What do you think?