A best bet is the Samsung Galaxy Ring 3G Android Phone for Virgin Mobile bundled with a $55 account credit for $99.99 with free shipping. Assuming you'll use the credit, that's the lowest total price we could find by $5, although we saw it for $5 less in May. (Most stores are currently charging $90 or more.) It features a 1.4GHz processor, 4" touchscreen, 5-Megapixel camera, and Android 4.1 (Jelly Bean).
Update: Prices now start from $39.99.