Not the cheapest at €219, but I think the SMSL DO100 PRO Balanced DAC is a good value DAC. It has these inputs:

www.audiophonics.fr
I bought such a SMSL DAC used last spring. It has worked flawlessly.
At first mostly with its LDAC Bluetooth receiver and Spotify. Later this summer with the WiiM Mini, its digital out to the DO100 PRO. It works well too.I have tested both RCA and XLR out. Works as it should. 


SMSL DO100 PRO Balanced DAC
The SMSL DO100 PRO balanced DAC features two ES9039Q2M DAC chips, an XMOS XU316 USB interface and support 32bit 768kHz PCM, DSD512 and MQA/MQA-CD streams.
I bought such a SMSL DAC used last spring. It has worked flawlessly.

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