There is a used Yamaha A-S501 for sale here on AG. It has DAC and Phonostage. DAC lacks USB input however so a USB/SPDIF converter would be required. They can be had for ~$100. I use a M@Tech hiface which plugs directly into computer USB port therefore negating the need for USB cable. Run coax to Yamaha.
Even new one could purchase the S501 and used converter within your budget.
Even new one could purchase the S501 and used converter within your budget.