Massdrop offers the Optoma NuForce uDAC5 Portable DAC and Headphone Amplifier in Silver for $99.99 with free shipping. That's the lowest price we could find by $59. Deal ends December 28. This USB-bus powered DAC features:
ESS Sabre 9010 K2M DAC chip
support for high-resolution PCM, DXD, and DSD256 playback
coaxial S/PDIF, RCA stereo, and 3.5mm outputs
Note: It's expected to ship on January 18, 2019.
There are many ways to get cheap and even free services and goods after reaching a certain age.