She couldn't have made the better present.
Is it a right form to say, that it was impossible to get better gift. However the present not a thing, it's an action. For example, son arrived at Father's day!

Question

Answer

She could not have given anything better.

No other present could have been better.

Answer

Yes, you can say that even if the gift is not a physical object. Other possibilities: "I could not have asked for a better gift," "I couldn't have asked for more," or "that was the best Father's Day gift ever!"

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