Dell Small Business offers the Dell OptiPlex 3020M Intel Pentium 2.7GHz Dual Micro Desktop PC for $399. Coupon code "VL70G31ZB9PP96" cuts it to $299. With free shipping, that's tied with our mention from two weeks ago, $271 off list, and the lowest total price we've seen. It features an Intel Pentium G3240T 2.7GHz dual-core processor, 4GB RAM, 500GB 7200 rpm hard drive, and Windows 8.1 64-bit. Coupon expires January 1 at 7 am ET.