Honestly, unless you’re getting headphones that require a decent amount of power, you should be good with Apple’s USB C DAC that they sell for around $8. If you have a limited budget, it’s better to put as much towards the actual headphones as possible, you’re going to get a lot better sound out of $100 headphones through a $10 DAC than you would with $50 headphones through a $50 DAC
Honestly, unless you’re getting headphones that require a decent amount of power, you should be good with Apple’s USB C DAC that they sell for around $8. If you have a limited budget, it’s better to put as much towards the actual headphones as possible, you’re going to get a lot better sound out of $100 headphones through a $10 DAC than you would with $50 headphones through a $50 DAC