Crossword Genius

Taking new hanky out? There's gratitude! (5,3)

Ross

I believe the answer is:

thank you

I'm a little stuck... Click here to teach me more about this clue!

'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" .)

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