-$10 Toshiba Windows 8.1 tablet

Microsoft rings in 12 days of holiday deals with $79 Toshiba tablet - CNET:

"7-inch HD 768x 1,280 touchscreen, a quad-core Intel Atom Z3735G processor, 1GB of memory and 16GB worth of internal storage... (with)
A one-year subscription to Office 365 Personal alone would cost you $70 a year. Second, Microsoft includes a 16GB MicroSD card valued at $20."

So effective price is -$10 :-)