Oh my stars, how cute is this!? Walmart has the Little Tikes Cozy Coupe Off-Roader Ride-On on rollback for $48.50 (was $113.40) with free shipping.
The removable floor and handle allow for a parent-controlled push adventure. It has an open-and-close gas cap, so kids can pretend to fill it up. There is even a full set of off-road decals to add to the experience. It is designed for ages 18 months to 5 years and has a weight capacity of 50 lbs.