PayPal Digital Gifts via ebay is selling $100 Southwest Airlines e-gift cards for $90. Limit is 5 per person.
Because the seller is PPDG, you can use the Chase Ink Plus card to receive 5x UR per dollar spent.
The iConsumer portal currently has the highest payout rate for ebay at 3%; however, you do need to earn $25 minimum to cash out. If the $25 requirement is an issue, TopCashback is your next best bet at 2.1%.