I'm not going to give my boyfriend what he wants for his birthday
What did he specifically ask for this year?
He wanted to go out on a boating trip.
Sometimes you cannot give what your partner wants. It's okay to set expectations and give smaller gifts.
I just want to prove a point that he is not the strongest man in the sea. I'll take him instead and do it right.
I think that you should not go if it is not a feasible gift at this time. It is okay to put a limitation on how much you can spend on a gift for him.