I second Bigkidz with a recommendation for an Audio Logic. For 3k, you should be able to buy a used one or perhaps a demo, some great tubes, and a good power cord.
I would also consider an Audio Note 3.1x Balanced DAC.
You might even consider speaking with one of the guys who does mods to see what older DACs can be modded into great performers. Steve Nugent, aka Audioeng, has a good reputation and is easily reached through his website empiricalaudio.com.
Let us know what you decide on.