We are on a very tight budget here, i didnt include a dvd-drive, it's already becoming obsolete today, you can do every job you want without it. For example he can purchase gta 4 from steam. That's what i would get (i highly recommend he saves another $20 and get a pentium 3220/3420 instead of the celeron on the build below):
[PCPartPicker part list](http://pcpartpicker.com/p/QbtGnQ) / [Price breakdown by merchant](http://pcpartpicker.com/p/QbtGnQ/by_merchant/)
Type|Item|Price
:----|:----|:----
**CPU** | [Intel Celeron G1820 2.7GHz Dual-Core Processor](http://pcpartpicker.com/part/intel-cpu-bx80646g1820) | $44.99 @ Newegg
**Motherboard** | [MSI H81M-E33 Micro ATX LGA1150 Motherboard](http://pcpartpicker.com/part/msi-motherboard-h81me33) | $44.99 @ Micro Center
**Memory** | [A-Data XPG V1.0 4GB (1 x 4GB) DDR3-1600 Memory](http://pcpartpicker.com/part/a-data-memory-ax3u1600c4g9rr) | $36.99 @ Newegg
**Storage** | [Seagate Barracuda 500GB 3.5" 7200RPM Internal Hard Drive](http://pcpartpicker.com/part/seagate-internal-hard-drive-st500dm002) | $46.99 @ Amazon
**Video Card** | [PowerColor Radeon R7 260X 1GB Video Card](http://pcpartpicker.com/part/powercolor-video-card-axr7260x1gbd5dhoc) | $99.99 @ Newegg
**Case** | [Rosewill RANGER-M MicroATX Mini Tower Case](http://pcpartpicker.com/part/rosewill-case-rangerm) | $24.99 @ Amazon
**Power Supply** | [Corsair Builder 430W 80+ Bronze Certified ATX Power Supply](http://pcpartpicker.com/part/corsair-power-supply-cx430) | $42.30 @ Amazon
| | **Total**
| Prices include shipping, taxes, and discounts when available | $330.24