Cheapest priced copy (Bloomburrow Commander): $5.49 at Card Kingdom, near mint, their price list as of .
An Offer You Can't Refuse 
Instant · Common · The Zeta Set · #148
Counter target noncreature spell. Its controller creates two Treasure tokens. (They're artifacts with "{T}, Sacrifice this token: Add one mana of any color.")
Legal inCommanderBrawlStandardPioneerModernLegacyVintagePauper
12 printings · $5.49 to $24.99 at Card Kingdom
| Set | Number | Rarity | Card Kingdom | Foil |
|---|---|---|---|---|
| Bloomburrow Commander | 170 | Uncommon | $5.49 | — |
| Foundations | 160 | Uncommon | $5.49 | $5.99 |
| Foundations | 311 | Uncommon | $10.99 | $8.99 |
| Final Fantasy Commander | 267 | Uncommon | $5.49 | $7.99 |
| The List | SNC-51 | Uncommon | $5.49 | — |
| Secret Lair Drop | 2618 | Rare | $6.49 | $6.99 |
| Secret Lair Promo | 7 | Rare | $10.99 | $24.99 |
| The Zeta Set | 27 | Common | — | — |
| The Zeta Set | 148 | Common | — | — |
| The Zeta Set | 269 | Common | — | — |
| Streets of New Capenna | 51 | Uncommon | $5.49 | $6.99 |
| Streets of New Capenna | 464 | Uncommon | $7.99 | $11.99 |
2 rulings from Wizards of the Coast
- 29 April 2022If the target is no longer legal as An Offer You Can't Refuse resolves, no Treasure tokens are created.
- 29 April 2022If the target is still legal as it resolves but the spell can't be countered for some reason, its controller will still create two Treasure tokens.