Walmart offers the Fisher-Price Little People City Skyway, model no. CGX38, for $29.97. (Amazon offers it for the same with free shipping for Prime members.) Choose in-store pickup to avoid the $4.97 shipping fee. Outside of the price below, that's the lowest total price we could find by $10. It stands over 3 feet tall and is recommended for ages 18 months to five years.
A close price: Target offers it for $29.99 with in-store pickup.