Well, there are a variety of legal and equitable arguements as to how and why you as the "purchaser" could be stuck with the gift card obligations. As you might imagine, you [with an attorney of your choice] seek to reconcile this issue so that the purchase of the business does not cost you an extra $20,000.00. Yes, there are a number of ways to address this issue if the Seller elects to have that obligation be part of the purchase price...and not have you to take on that responsibility.