Do you already have a DAC? If you do, then WiiM mini (approx $90) is all you need.
There are Raspberry Pi options at that price but there's a bit more set-up needed.
A laptop will stream for free - USB into a DAC.
If you don't have a DAC then laptop + a $100 DAC will be great.
WiiM Pro Plus breaks your budget but is a good streamer and a good DAC in one