For as low as $25.
Rhapsody has informed me their 3, 6 and 12 month gift subscriptions is on sale during the 2015 holiday seasons. Here's the prices for each of those subscriptions as of this writing:
Give 3 months for $25 (regularly $29.97).
Give 6 months for $50 (regularly $59.94).
Give 12 months for $100 (regularly $119.88).
The original prices is a fantastic deal to begin with -- because Rhapsody features over 32 million songs that you can stream or download to the iPod Touch, iPhone, iPad, Android, Windows and Blackberry for offline use.
Rhapsody is also compatible with a large selection of home audio systems and receivers.
I've personally subscribed to their service since 2010, because they offer the best offline Microsoft Windows client.