Newegg offers Cyberlink PowerDVD 14 Ultra for PC bundled with a $20 Shutterfly Gift Card for $79.99. (The gift card will appear automatically in-cart.) Coupon code "EMCWHPA38" drops it to $39.99. With free shipping, that's the lowest total price we could find for the software alone by $10, outside of the mention below. It allows you to play DVD, Blu-ray, Blu-ray 3D, AVCHD 2.0 and 4K UltraHD file formats on your PC.
Don't plan on shopping at Shutterfly? Amazon offers it for $40, but without the gift card.