The Lumin X1 is a good DAC with an amazing volume control for a DAC. I tend to hate DAC volume controls, except the Lumin X1. I am limiting this to the 6 or 7 DACs I have owned. You can get a used one for about $7k.
Lumin X1 DAC/Streamer in mint condition + Extras For Sale - US Audio Mart
This includes fibre optic streaming. Just spend less than $100 to get a fibre enabled network switch.
What I use now is a Schitt Yggi+ LIM | Benchmark LA4 preamp. That is around used $4k and great but I also need to add a streamer.
It is hard to find a low-priced DAC that has a good volume. If you do not listen at low volume this maybe not a big deal, but for me it is essential.