* The story's central conflict: The story revolves around a young boy, Roger, attempting to steal a woman's purse. This act is inherently disrespectful and wrong.
* The unexpected twist: Instead of punishing Roger, the woman, Mrs. Luella Bates Washington Jones, shows him kindness and compassion. She offers him food, money, and even a lecture about his actions.
* The irony: The title "Thank You, Ma'am" suggests gratitude and respect. However, Roger, at the beginning of the story, is anything but grateful or respectful. The irony lies in the contrast between the title's expectation and the actual events of the story.
Allusion is a literary device where a reference is made to another work of art, historical event, or person. "Thank You, Ma'am" doesn't have any obvious allusions within its title.