Taking new hanky out? There's gratitude! (5,3)
I believe the answer is:
thank you
'gratitude' is the definition.
Although both the answer and definition are singular nouns, I cannot understand how they can define each other.
'taking new hanky out?' is the wordplay.
'hanky out' anagrams to 'THANK YOU'.
Though, I am not sure how this is indicated.
'there's' acts as a link.
Can you help me to learn more?
(Other definitions for thank you that I've seen before include "Conventional expression of gratitude" , "show appreciation" , "I appreciate that" , "Cheers" , "Ta" .)