Found this on bradsdeals.com:
BestBuy.com has iTunes $50 Gift Cards for $42.50, the best price we've seen since Christmas. You can also buy $100 Gift Cards for $85. This is a great price for a gift card for your favorite music lover. It can also be used to buy apps, movies, TV shows, game, and more from Apple's app store. Shipping is free and sales tax is charged in most states.