A: Post office.
Screw it. EDIT: has a better answer lol
Nothing. It's a gift she will always remember. Edit: Wording clarified (Thanks to therinnovator).
SMILES because there is a mile between the first and last letters!
Two letters.
Work smarter not harder people.
Because the devil takes many forms.
Because if they had one more, they would be 240.
They both contain locked up loonies!