IMO best build (this is all from Newegg and havent tried to find stuff cheaper):
CPU - AMD A8-5600K (has a built in GPU) -$110
Mobo - This is an example but anything by a good manufacturer -ASRock A55M-HVS FM1 - $50
Memory - 4 gb kit (2x2) from a good brand like Kingston, or Crucial about $20
HDD/SSD - 1tb Barracuda $70 or if they dont need so much space a 128gb Agility 3 for $100
Optical Drive - Anything for about $15 LiteOn or Samsung are good bets
Case - Down to preference but really wouldnt spend of $50, with this build you could consider a small form factor. - $50
PSU -CORSAIR Builder Series CX430 430W - $45
Windows 8 - $99 (could you not use the old licence you are using to upgrade?)
So all together that is $490 including O/S and a SSD
That will web browse with the best of them for the next 4/5 years! :)
Again sorry for maybe being a tit earlier
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