Hi again dps103,
I would say, your first option would be to go directly to JC Penney Liquidation Website. This is operated by JC Penney themselves - you'll find store returns, refurbished, salvaged and overstock items.
To start buying from them you must first register an account but before you do make sure you read their terms and conditions so you are well aware of what you are getting into.
Here's the link to their site: Link hidden: Login to view
Other liquidators that also sell JC Penney items -
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Hope this helps :)