Well… between $50 and $500?
Unless someone tells me that, for a higher amount, some DACs really worth it (with a true audiophile benefit - I mean, one that my human ears can detect).
If I was doing this on that budget, I’d get a Raspberry Pi as an ethernet to USB bridge and a used Meridian Director/Direct DAC. You could do far worse (I think the Direct DAC is an audiophile bargain) and I think that will come in significantly under $500.
Another Raspberry Pi here, but mine’s a HiFiBerry Digi+. I had it set up to use the Squeezebox/Logitech server support in Roon for awhile, but I’ve since switched it to use RAAT instead. No complaints - the Pi has been trouble-free for me, and sonically I can’t tell the difference between it and my old Squeezebox. I’m running Max2Play on the Pi.