Are gifts from Teachers acceptable?

What do you think about gifts from a teacher? [UPDATE AT THE END] I'm a parent, and I need the impartial opinion of a body of teachers since this is eating at me.

My 11 year old daughter received a gift from a teacher at her school. This teacher is not her teacher, but rather a staff member that teaches and assists IEP students and assists with staff requirements managing recesses, extracurriculars, lunchroom monitoring, etc. The teacher does not have a typical grade level class or even a designated classroom. My daughter's interaction with this teacher is mostly during recess.

Recently, my daughter celebrated her birthday, and she received a rather expensive gift from this teacher for her birthday. The type of gift is irrelevant to the story and benign, but it is not a "school supply" type of gift.

Facts: -The teacher is male and in his mid 20s. -The teacher has been on staff at this school for 4 years -My daughter has known this teacher for 4 years -The gift was at a minimum $45 -The gift was exactly what she had been asking for from me for her birthday. She mentioned prior to her birthday that this teacher had promised to give her this specific gift (which I did not believe he would actually do). -Location is Wisconsin

My questions to her upon her notifying me she received this gift were: Why would you be receiving a gift from this teacher? Answer: He told me he was going to. Did the teacher ask for anything in return for this gift, or did you promise him anything since he gave this gift to you? Answer: No, but I do want to play near him at recess and talk to him more since he was so nice. Does he give other students any gifts that you know about? Answer: No I think I am the only one. My friends were jealous when they found out.

Dear teachers, I am nervous about this and I don't want to ask someone at the school in fear of getting this teacher in trouble. I feel like this gift is too much for my daughter to accept. Is this normal? Would you get a student that expensive of a gift? If I ask another staff member at my daughter's school about it, is it a reportable offense? It was such a nice gesture from this teacher, however I don't know if there's some underlying reason why he gave her this gift while he doesn't give other students gifts for their birthdays. Please advise as this is driving me crazy.

[Update 1] I really appreciate all of your responses. I have read every single one. They were thoughtful and really opened my eyes to all possibilities.

I picked up another item of the same kind to return to the teacher. I have never had any interaction with this teacher before, but I found his email. I emailed him to ask him to call me or text me in order to keep off the school email system. My goal is to meet with him in person to explain the situation of my unease with the gift and to return the gift or outright give him money for the price of the gift. I will absolutely record the conversation (1-party state).

In the meantime, I looked him up on our state's court cases, as well as the surrounding states. He was found, and was clear of anything crazy or alarming (only a seatbelt ticket). I also asked my daughter's homeroom teacher (veteren 15+ yrs) general questions about the district's policy and in general what she thinks I should do without revealing the teacher's identity or gender. She was alarmed and said that if the person is young and naive it still needs to be addressed with them that what they did was inappropriate and return the gift. Furthermore, she wanted to stress that it would be best to let admin know, but he would likely be fired immediately per district policy.

I spoke to my daughter at length and asked more questions about him and the situation with her friends. Her responses were the most alarming. Her friends are now not talking to her strictly because she's closer to the teacher than her friends. They are trying to get her away from the teacher so they can get closer to him. My daughter was told by him that he "gets in trouble a lot" at school with other teachers and admin. He also told her that she "can't tell people who will snitch" on him about the gift. I told her she did nothing wrong, secrets can be shared with me, I appreciate her telling me, etc. I finally said I am returning the gift, but she can keep the actual item, and now that item is considered from me. She was upset and understood the seriousness of the situation. I told her I would take care of everything, and in the meantime, she must stay away from the teacher to recoup her relationships with her friends.

I'm sorry this was such a long post. I will try to update again when I speak to the teacher and admin and the fallout.