Sweetwater offers the Behringer U-Phoria UM2 2-Channel USB Audio Interface for $29.99 with free shipping. (Musician's Friend and B&H Photo-Video charge the same. Search "J18451" to view this item at Musician's Friend.) That's the lowest total price we could find by $6. It handles up to 48kHz resolution and features a combo XLR/TRS jack, 1/4" instrument input, XENYX preamp, phantom power, and two stereo analog outputs.
Of note, this item is backordered, but can still be ordered at this price for delivery when available.