Daily Steals offers the NuVision 9.7" Crystalline HD 32GB Windows 8.1 Tablet with Keyboard Case in Black, model no. TM970W510L, for $129.99 with free shipping. That's the lowest total price we could find by $57. It features a Intel Atom 1.33GHz quad-core processor, 9.7" 2048x1536 IPS touchscreen, 2GB RAM, 32GB internal storage, WiFi, Bluetooth, and Windows 8.1 OS.
There's a less expensive way, and then there's the way that works for you. The two may not be the same.