Walmart offers the Dell Inspiron Intel Celeron 2.41GHz Desktop PC in Black, model no. i3646-1600BLK, for $259 with free shipping. That's the lowest total price we could find by $20, outside of the deal below. Features include an Intel Celeron J1800 2.41GHz Bay Trail dual-core processor, 4GB RAM, 500GB hard drive, DVD burner, 802.11n wireless, Bluetooth 4.0, and Windows 8.1.
A close price: Newegg offers it for $249.99 plus $9.99 for shipping.