You can take the batteries out of a lot of noisy toys, but not a drum set, because that's its sole purpose. One year, I asked my SIL what my nephew who was two or three at the time) would like for Christmas, and she said a drum. She was serious. She and my brother are very tolerant people. This comic is from Chris Grady at Lunarbaboon.
A harmonica or a referee whistle is a good gift for any three-year-old.
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