M3:D76 Selfishness

We discussed the interaction of two people.  Person A knows that Person B is having a hard time, so Person A buys Person B a small gift (like a teddy bear).  Person B accepts the gift and says thank you.  Person B then goes on to complain that Person A had never done something like that before and asks why not.  This leads to a discussion between Person A and Person B wherein Person B basically says that Person A is selfish.  Person A then lists a bunch of things s/he has done for Person B.  Person B responds by saying that is proof of how selfish Person A is because all s/he can think about is what s/he has done for Person B and not the other way around.

My take on this is that Person B is being extremely rude and selfish.  My friend believes that Person B is justified in their position because Person A shouldn't have brought up past things they'd done for Person B.  I believe that all Person A was doing was defending themself.  Person B was selfish because they couldn't just accept the gift in the spirit it was given.