I(43M) am Not excited for wife’s(39F) 40th birthday

I(43M) is not feeling excited for my(39F) wife’s 40th birthday. I have not made any plans and my wife was clear from the beginning that she wanted her 40th to be celebrated in a special way. In fact she does this drama every year, on how birthdays are meant to be special. Now my wife is mad cos i suggested we book a hotel 5 min away from our house after she started looking for getaways.

I don’t do anything for birthdays, it’s just the way i am. But For my 40th birthday, my wife had curated a video of my close friends wishing me, she baked a cake, she made a hand written card, she also made me a beer tower among the other things that she did for me. I think she feels the same expectation for her birthday from me but I don’t have the money or time to do this. I have a lot of responsibilities on me. What do i do in such a situation? Isn’t celebrating her birthday at a nearby hotel a great idea? Mind you, the hotel costs between 15-20k per night and is not some cheap setup.

Please let me know if my wife is being paranoid or I am unable to see things clearly? I can’t understand why my wife is pissed at me? Don’t all men celebrate their wife’s birthday in the same way?

PS- my wife caught me having an affair last year, she is still with me and she knows that i took my AP for 3 day safari for her birthday, bought her gifts for her birthday last year.