…about having enough money to spend $100K spontaneously, but I doubt Nicole thought of it as buying a hat. I’d bet that she saw it as a spontaneous charitable donation that also happened to support a friend.
In the video, Kidman seems barely interested in being given the hat. She just wanted to make an extremely generous donation. And I'm guessing she itemizes, so she can deduct the $100,000 fully for her taxes!