Walmart offers the Furinno Boyate Folding Multifunction Table for $89.61. Opt for in-store pickup to drop it to $87.75. Outside of the seller below, that's the lowest price we could find by $19. It can be used as a desk or as a dining table and features a storage cabinet and casters.

Note: Amazon charges $89.61 matches it with free shipping, but it may take up to two months to ship.