Child Gift Basket

I think your thoughts and your time would be more appreciated and needed.
Any gift is a reminder of their loss. What the child needs hugs, reassurance and close friends during their well-being.
Hugs too.

It depends on what you put in the gift basket.

I assume you mean a young child, under 10 years.

Maybe put in some of their favorite toy / book / candy / games you know they love. In this way, they are aware of these things and they can console themselves in knowing that you care about them.

Otherwise, I just want to send the child a stuffed animal they can hold and give your hugs and kisses of support.

I think a gift basket is in bad taste, I would say that nothing is better than maybe a pic of their parent in a framework where the time has come, but nothing yet. No gifts

Send him a letter of condolence, saying it is in your mind and if she needs to talk or just a hug, you're always going to be there for her. A plush at the funeral to help her comfort is okay, but a gift basket is a bit rough ....