Kmart offers the VideoHead X1 Kids' Bike Helmet in White, model no. 40160001 WHTM-Y, for $13 plus $6.99 for shipping. That's the lowest total price we could find in any color by $35. It features a built-in camera with adjustable viewing positions, rechargeable battery, and on-helmet controls.
Of note, Shop Your Way Rewards members will earn a Kmart credit with this purchase and may be eligible for additional credits and discounts.