Here are some of my favorites under $100.
If you are giving this as a gift, you can go one step further and add some of the following to take this tray up a notch!
-Add 2 holiday mugs and a bag of fresh coffee beans to the tray to set it up for breakfast in bed!
-Add a few candles and ornaments for an instant centerpiece
-Bake (or buy!) cookies and add them on the tray
-Add a few cocktail glasses and a bottle of your favorite drink and this is ready to be a bar station!