Macallan 12 is the correct answer. As single malts go, it has a fairly balanced flavor (not too dry, not too smoky or peaty). The cost is around 50 bucks, a gift amount that's not too cheap nor too expensive.

Also, I am assuming that OP wanted Johnnie Walker b/c it was a recognized status symbol (really the only reason to spend the same amount on JW as on a nice single malt), and Macallan is prob the most famous and known single malt, so it would have the same status symbol effect (as opposed to a smaller distillery that a non-Scotch drinker may not have heard of).

But, when they eventually open it and drink it, they'll be happier it's Macallan and not JW!