MassDrop offers the FiiO E17K Alpen 2 USB DAC / Headphone Amplifier for $109.99 plus $7 for shipping. That's the lowest total price we could find by $22. It features USB support for resolutions up to 32-bit/96kHz, S/PDIF resolutions up to 24-bit/192kHz, dual line in/line out ports, digital coaxial input port, and line out. Deal ends October 14, and the expected shipping date is October 28.
Of note, for new customers, Jet.com offers it for $112.95 after waived free returns and coupon code "TENBUCKSNOW".