The new Nexus 7 is a fancy device, but it's still a little more expensive than some folks are comfortable with. The 2012 Nexus 7 is still floating around, and Newegg has a cache of them for sale on eBay. Just $114.99 and this slab of refurbished Android is headed your way this holiday season.
The 2012 N7 is still a respectable device, especially after recent updates. It benefits from the TRIM support in Android 4.3 and better memory management in 4.4.