Walmart offers the Ematic 7" 16GB 1.2GHz Quad Core Android 7.1 Tablet with Headphones and Carrying Case in Black or Blue for $39.98. Opt for in-store pickup to drop that to $39.58. That's $20 off and the best price we could find. Features include:

7" 1080p touch LCD

1.2GHz Quad Core Processor

1GB RAM, 16GB built-in storage

802.11n wireless and Bluetooth

Android 7.1 (Nougat)

Note it's also available in Teal or Pink for $41.48 via in-store pickup.