A billionaire geezer (James Garner) dies, leaving behind video messages introducing 12 ''gifts'' i.e., tests meant to teach his brat grandson (Drew Fuller) how to value life. So The Ultimate Gift is kind of like a feel-good Saw for churchgoers, minus the sadistic games of death. Not that overtly religious, just shameless, the movie picks up when our hero befriends Abigail Breslin as a cutie with leukemia. Then it nose-dives when he hits South America, where he is held hostage by banditos. Is that another test or just poor travel planning?