Walmart offers the Green Toys Farm Playset for $44.99. Order via pickup to cut the price to $23.96. (Amazon offers it for slightly more with free shipping for Prime members.) That's the lowest price we could find by $3, although most merchants charge $31 or more. It includes a barn, pick-up truck, farmer cows, sheep, pigs, fences, and a shed.

Update: Amazon is now matching the price.