Provide the theme summaries for the following conversation: 

Helene: Hey sis, bad news! :(
Gwen: What happened?!
Helene: I can't come to your place for Christmas :(((
Gwen: ... aha, and why is that?
Helene: Our car broke and we don't have any cash to spend right now to fix it.
Gwen: I can lend you some, no problem. I've already told James and Ollie that you're coming. Come on, Helene.
Helene: Thank you, truly appreciate it, but I can't accept it.
Gwen: Don't be like that. What am I supposed to tell the kids?
Helene: Don't know, that we're not coming?
Gwen: Can't see you're so bummed about this.
Helene: Yeah, sure, I'm delighted that I have a broken car and no money to fix it ;/
Gwen: But it's same story every year with you
Helene: And what's that supposed to mean? I also wanted you to finally meet the little one.
Gwen: Then come, geez. It's not that difficult
Helene: How about we meet after Christmas?
Gwen: New Year's Eve maybe?
Helene: I was thinking more like after New Year's...
Gwen: Ok, I don't want to argue
Helene: Gwen, it's not that I'm doing this on purpose, you know it. Jeff is going to his parents in February so we could drop by.
Gwen: Sure, I'm not telling kids about this. It's enough that now I need to explain to them why their cousins are not coming... 
Helene: Thanks Gwen...
Gwen: Don't make me feel guilty about, ok? I need to go, say hello to Jeff and the kids

Summary: 
Helen, Jeff and their children cannot come and spend Christmas with Gwen and her family because their car has broken down and they have no money to pay for the repair.