This is about the same price as the btregv seller who's listing was mentioned a while ago here. But this one includes rails and the internal bits like the hdd sleds. photo show no idrac express/enterprise though, that can be had for $15. And shipping to CA is a lot more reasonable than btregv (btregv was charging $55 to ship to S.CA).
Dell Poweredge R210 II Server E3-1240 V2 3.4GHz 16GB 500GB with Rails | eBay
Dell Poweredge R210 II Server E3-1240 V2 3.4GHz 16GB 500GB with Rails | eBay