Newegg is selling discounted Lowe’s Gift Cards. You can buy a $100 Lowe’s Gift Card for $90 with a limit of 2 per account.
Great for personal use but not really worthwhile for gift card reselling. You could maybe break even if you have a 2% card. Remember that you can repeat orders every 48 hours at Newegg, in case you have any large purchases planned at Lowe’s or need to hit some minimum spending.