A 90-day warranty applies, although it's unclear who supports it.
Acer via eBay offers the refurbished Acer Iconia One IPS 7" 8GB Android Tablet, model no. B1-730HD, for $59.99 with free shipping. That's $20 under the lowest total price we could find for a new one. This tablet features an Atom Z2560 1.6GHz dual-core processor, 7" 1280x800 touchscreen LCD, 1GB RAM, 8GB flash storage, 802.11n wireless, 2-megapixel front-facing camera, Bluetooth, microSD card slot, GPS, and Google Android 4.2 OS (Jellybean).