Cafago offers the Owsoo HD 1080p 24-LED IP Cloud Camera for $30.50. Coupon code "ZS1227MG1" cuts it to $23.48. With free shipping, that's the lowest price we could find by $16. It features full HD 1080p video recording, a 75-degree viewing angle, H.264 compression, motion sensor, infrared, and dual stream.
Note, this item ships from China and may take one to three weeks to arrive.