Budget Music Streamer


I've been trying to get my head around best sound out of a budget streamer. All my CD collection is now in my portable 2TB hard drive as FLAC files and I also have subscription to Apple Music (large playlist). Currently using Apple TV and Airport Express (airplay limiting to 16 bit/44.1kHz) and Apple TV streaming at 48kHz. I have a revealing system and know I can get better sonics by upgrading my digital source. Unfortunately I have been blessed with a good ear for music.  

There are quite a few options out there, each having it's limitations, specially the ability to play Apple music directly from iTunes using a remote without limiting the sampling rate. Do I consider a Mac Mini or build my Raspberry Pi source? Will I get a spdif connection (preference) out of the two? Is there remote control capability to view playlist (I don't intend to hook up a monitor). Or is there a better solution out there for both listening to FLAC files on hard drive and streaming Apple Music? I plan on selling my OPPO player - no use to me, to fund a better DAC (schiit Yggdrasil or BorderPatrol) - hence the digital source is on a budget. Experts chime in..

Simaudio W5 poweramp
Von Schweikerts VR4 
OPPO 105 
Apple TV (using Kanexpro HDMI de-embedder to extract audio - coax in DAC)
Airport Express (optical in DAC)
Benchmark DAC1 (no USB) - used as preamp
Marantz AV7701 preamp
Morrow Audio interconnects 
128x128ghulamr
Not sure what "budget" is for you, but a $900 Project  Sound Box S2 Ultra was highly recommended to me.  Supposed to have excellent sound for the money.
@headphonedreams better to buy the Allo Digione Signature or build one. Building one will not be all that cheaper but more fun. Can you share your build? 
I put together a digital streamer using Raspberry PI 3B, Hifiberry Digi+ Pro and a good linear power supply.  This is streaming my FLAC files (in my home SAN on WD MyCloud) over WiFi to Rotel RDD-150 DAC.
Sound is great.
I also have 2 additional Raspberry PI 3B DACs using ALLO Boss 1.2 and HifiBerry DAC + PRO for Bedroom and Pool areas.  All these are running Volumio on my IPhone and IPad.
A nice Raspberry based Streamer (or a DAC) will cost you around $150 including Raspberry itself, DAC or Digi Power Supply, and a nice case.

If you put together a DAC (either ALLO or HifiBerry), it is important to have a good and quiet LSU (Linear Power Supply) with a toroid or R-Core transformer.  You will need to supply Analog part of the DAC separately than digital side.  I can give you more details.  It sounds complex but it really is not, and the satisfaction you'd get from building it yourself is priceless..
@pc997 do you have a write up the build? I am hoping there are advantages building one than buying (easier)? Do you have a write up. Have you compared the sound to Mac Mini? Thanks.