Extra-full choke, turkey loads, a call (I think a slate is easiest for a new hunter to make a range of good sounds with, but a reed is cheaper and keeps hands free if you can master it), and preferably a full set of camo (or at least natural colors) including a face net. $20-30 for a choke, $15 for shells, $15 for slate or $5 for reed, probably about $100 for camo pants, hooded sweat, cap and face mask. If you can't afford all, cut out the pants first, then the hat, buy camo paint instead of the mask, shoot full choke instead of extra full and keep shots down to 20 yards. So, minimum of about $20 for reed and shells, plus license if really need to watch the budget, and add the other things as you can afford them. Oh, and a cushion for your butt will soon be high on your list if you don't get that right off. Vest is a nice thing to have at some point, since one tends to collect multiple calls and other paraphenalia.
And later, when you're running out of things to buy, there's some really pretty wood box calls out there to put on the mantle near your mounted fans/beards to help you through the off-season.