B&H Photo Video offers the Behringer U-Phoria UMC22 2x2 USB Audio Interface for $39.99 with free shipping. (
Adorama via Amazon and World Music Supply charge the same.) That's the lowest total price we could find by $40. It features a sampling rate up to 48kHz, Midas mic preamp, front-panel combo XLR/TRS and 1/4" inputs, and dual 1/4" outputs. It also includes a download of Tracktion 4 Audio Production software with registration.