The ifi micro BL should be in that price range. I haven't tried it but ifi products are usually liked by people who try them. I have the nano and think that sounds good for its price.
https://ifi-audio.com/products/micro-idsd-bl/
Chord Mojo is also often mentioned.
https://ifi-audio.com/products/micro-idsd-bl/
Chord Mojo is also often mentioned.