e-Techgalaxy via eBay offers the RCA Voyager 7" 16GB Tablet, model no. RCT6378W42, for $39.99 with free shipping. That's the lowest total price we could find by $3. Features include a 1.2GHz quad-core processor, 7" 1024x600 touchscreen, 1GB RAM, 16GB storage, 802.11n wireless, Bluetooth, and Android 6.0 OS (Marshmallow).

Update: Specs corrected.