I know the title is polarizing but please read and then judge me.

I am work friends with some of direct reports and I do buy them Christmas presents. I have told them many times they don't need to reciprocate but because we are work friends, they will.

My thought is to purchase a blank recipe book for each of them and tell them to add their favorite recipes as my gift. This way, they aren't spending money on me but they also won't feel like they need to reciprocate on a gift.

Would that make me TA?