Best sub 150€ DAC for JBL LSR305

I’m looking for a DAC with great audio quality to get the most out of my JBL LSR305s below 150€ (under ~160usd). I have no demanding headphones (just a HyperX gaming headset I’d also want to connect with it, not using its mic). It needs separate power supply (not over PC USB) and I want to connect it via toslink with my PC.

What are considered the best sounding DACs in that pricerange for that purpose?
Been eying:
Topping D30 (supposed to be one of the best budget dacs) (do I need an additional amp for my gaming headset on this))
Topping MX3 (For comfort, equalizing and being able to connect my phone via bluetooth)
SMSL AD18 (Same reasons as MX3).

Appreciate any recommendations!

I would say most likely something like the newer topping e30 is pretty nice (you would want some rca to trs cables) with it’s good performance and sound quality imo. That being said to use it with headphones you would also need a headphone amp which might push you over budget. The topping mx3 and smsl ad18 are more speaker amps than dacs, so their dac quality is kinda meh.

I would say perhaps look into something like the fiio k5 pro, as that has a good headphone amp and a nice variable line out, should be in your price range but no wireless

Guess I’d have to continue driving my headset through my PC motherboard if I went for the e30s then.
Until I could afford a budget amp.
The fiio is a bit over budget where I live and harder to get (I’m in germany) since not on amazon. But it might be worth saving up for.
How does its soundquality fair against the topping e30?

And are there any other dac/amp combos within that pricerange that can compete?

I would personally do this, the hyperx won’t really benefit from the higher quality dac and amp that much imo and is more than adequate on the motherboard audio

Thanks for the help. I’ll be aiming for the e30 for now then.