An Office 365 Home subscription costs $100 per year. This 7-inch Windows 8.1 tablet costs $60 and comes with Office 365 Home for one year, making it a no-brainer if you want Microsoft Office for your five PCs and the unlimited OneDrive online storage.
The iView SupraPad i700QW sold on Newegg and spotted by the folks at Neowin won't break any performance records. At $60, you can't really expect much from this tablet, which only has 1GB of memory, 16GB of storage space, and a 1024x600 display. It does, however, have front and rear cameras and MicroSD support, and because it runs Windows it'll run whatever legacy or desktop apps you might need on the go.
Basically, though, if you buy this tablet, you're getting Office 365 for cheaper than you would directly. Or, put another way, you can buy Office 365 with the OneDrive storage and get a Windows tablet for free.
Either way, it's a pretty good deal...maybe even a pretty good gift.