Get a Fuji J20. Its cheap coming in at only $120 and its 10 mega pixels. That will give you 20 dollars more after tax to get a memory card and a little more to go toward a case. Its very basic but basic is what you asked for, it takes good pictures and is easy to use. So you could probably get the camera, a memory card and a case for near $160.
http://www.amazon.com/Fujifilm-FinePix-Digital-Camera-Optical/dp/B001QEJPOG