I didn't want yet another credit card (and at 14% it rivals my Dillard's card for highest APR), but after they offered me $50 off the rather substantial total, I jumped at the chance. So with only $38 in tax and free shipping - and with the understanding he's going to utilize the mid-level video card I bought him this time last year, his savings paid for exactly one half of the following:
1TB WD 7200rpm drive "Black"
4.0GHz AMD FX-8320 FX-Series 8-Core "Black Edition"
Corsair Vengeance Pro 8GB (2x4GB) DDR3 2133 MHz (PC3 17000)
MSI ATX DDR3 2133 Motherboard 970 GAMING
Antec Earthwatts 650-watt power supply
Sentey® Gs-6006 Z-tron Gaming Computer Case
DVD-ROM optical drive
I matched him dollar-for-dollar so he could decide exactly where he wanted to put his money (after giving him various bottleneck scenarios) and I'll have him turn every screw and hit every keystroke so he will have built it entirely by his own hands. I still need to find my old static strap...