There are many solid options in the $100-or-less headphone amp or DAC or combo units, one of them is the legendary Objective headphone amp [lots of info and knowledge at the NwAVGuy blog], and Massdrop is offering their own co-branded O2 (Objective 2) headphone amp, fully unlocked for $80 plus $8~ flat shipping. Or for an extra $15, you can get the “Desktop Edition” with RCA inputs, 1/4″ headphone output, and rear power.
The offer runs for the next eight days, and will ship directly from Massdrop, in mid-to-late January 2017, which suggests they may have the units available in their warehouse (or will get them soon enough).
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