Walmart has the 32" First Act Discovery Sunburst Acoustic Guitar FG127 Natural for $29.97. Shipping is free on orders of $35 or more.
Add something to your cart for $5.03 to avoid the $5.99 shipping charge.
This is 44% off Walmart’s regular price and 47% off the next lowest price I could find by a reputable online retailer. Stock seems to be low with other sources outside of Walmart.