Low cost computer ? ?

A "basic" computer primarily intended for internet access, assuming you're looking for a desktop running Windows 10, or laptop/Chromebook, could cost you as little as $250-$300.

A decent "basic" computer capable of playing modern graphically intensive games meeting the minimum recommended developer specs needed to run many of today's most popular games at low to medium quality settings would cost @ $1,500. You'll see some of these potentially as low as $1,000 - $1,100 during promotions and deals at Dell, HP or Newegg and other resellers.

You'd possibly have to consider a new monitor and headset capable of displaying and hearing the output delivered by the new GPU and sound chipset. There's no point in getting a gaming PC that you can't see or hear properly, in my opinion.

As others have implied, a computer for "basic" internet access vs. a capable gaming computer are like comparing a beat up 1966 Dodge Dart to a 2021 Ferrari. The Dodge Dart will eventually get you to where you want to go, with the transmission slipping, the car constantly stalling out, and the brakes squealing all the way to your destination. The Ferrari, with vastly improved internal components, will get you there about 80 times faster, efficiently and powerfully with a cost that reflects its performance.

if you are trying to play games. than there is no low cost for you

Your questions is like the one meme where the guy is smiling at the low cost/able to use internet part, but turns to the shocked look when you mention playing games.

Graphics cards are the necessary element for a Gaming PC but that's only part of the cost. A Graphics card also needs a larger and more reliable power supply, a decent amount of RAM, a decent CPU, and decent cooling. You have to spend a little more on the other parts to complement the graphics card. 

'low cost' and 'play (modern) games' do not coexist.  it is either one or the other

Check out used Dell desktops on Amazon.

Good prices. Reasonable warranty/guarantee/return policy.

What kind of games? The latest games won't run great on a cheap computer.

eBay.                    

Almost anything can play Solitaire. Check eBay.