I found this one, though it is AS IS it looks like it is work it at $65 ($44 + $20 sh), comes with a memory card.

http://www.ebay.com/itm/VINTAGE-APPLE-IIGS-MODEL-A2S6000-With-3-5-FLOPPY-DISC-AS-IS-/331572535910?pt=LH_DefaultDomain_0&hash=item4d33436266

Smoke from the  PSU may mean the PSU needs recapping but what is the damage to the board?