have the gift card = 1 year normal, 4 months premium or 3 months premium plus. Have a code to put in, so that people buying the gift card dont have to find out the giftee's account information. I would have the gift card be convertable to any of the 3 levels of subscription, or else people might buy one that the person receiving it does not need.
shipping and handling would cost you like $1 to anywhere. The gift card would also cost $1 to make if you have it made cottage industry style.
thanks!
