My aunt and I surprised my grandma with a new computer in August. She had an old machine from 12+ years ago and the sluggish performance had finally begun to catch up with her. So for her birthday, I picked the parts and built the computer and my aunt paid for it. I managed to keep it under $300 (not including the speakers, those were bought later), and it ended up being a really solid computer. We also got her a set of real speakers because the only one she had before was inside of her old desktop. My grandma loves it.
Even though it's just $300, I think it turned out quite well and looks really good, even inside. That's thanks to the NZXT Source 210, which is awesome for any budget build.