If you are in the US, and are looking for an entry-level Windows smartphone, here's a deal for you: the Microsoft Lumia 435 is currently going for under $30 in the country. Specifically, Walmart has the unlocked model listed on its website for $28.75.
That's a price cut of around $19 given that the retailer usually sells the phone for $47.73. Specs-wise, the handset is powered by a Snapdragon 200 chipset with 1.2GHz dual-core processor, and sports a 4-inch WVGA screen.

Memory configuration is 1GB/8GB, while in terms of camera, the phone features a 2MP/VGA combo. A 1,560mAh battery is there to keep the lights on.

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