Today, most offices are winding down in preparation for the holidays. And, let's face it, we've all been thinking a little too hard about the recession. My chiropractor says business is booming because everyone's so stressed out. So I decided to make a modest contribution to the nation's mental health. Instead of writing about deals & discounts for business owners, I figured the Dec. 23 edition of our series should focus on the topic that's foremost in our minds right now: Churches going bankrupt. Um, sorry, I mean, last-minute gift ideas.

Best Buy is offering a pretty great deal: an Acer Aspire One netbook for only $299, compared with $379 and up at Amazon. If you order by 3 p.m. local time on Dec. 24, you can pick it up in the store that day (stores close at 5). This is a better deal than the one that Radio Shack offered for the Aspire One--which, by the way, Laptop Magazine calls "nearly irresistible."

If you are, however, able to resist it, there are other stores offering free overnight delivery, as long as you act soon. Brad's Deals has this handy chart featuring the deadlines for Christmas delivery at various stores. Apple is offering free next-day shipping upgrades, as long as you order by 10 a.m. PT today--in other words, in the next 70 minutes. Home and kitchen store Frontgate gives you a little more time; it's offering free next-day delivery if you order by 9 p.m. ET tonight. And Zappo's will give you until 4 ET today. Don't want to deal with shipping at all? Print out an gift certificate.

For more on deals for business owners, check out our previous entries here and here. Happy holidays.