Rockwell Tools via eBay offers its Rockwell 18V NiCad 1/2" Cordless Drill/Driver, model no. RK2823K2, for $69.99 with free shipping. That's $20 under our June mention and the best price we've seen. It features 24 clutch positions and 485 in-lbs. of torque and comes with two batteries.
Before you send in your tax return, double-check that you haven't made one of these mistakes that can trigger IRS scrutiny.