I could only find refurbished computers.
I did find the Windows 7 professional for sale for $140. So you could buy a new computer and then install Windows 7.
click here
I have a suggestion. I have a loved one and quite frankly I got tired of fixing windows. I bought her a $200 Chromebook from Walmart. I think Walmart said she had 10 days to return it. She was against the idea but after she started using it for 15 minutes she was very happy. I wanted to get her one with a bigger screen and keyboard but she was happy.