Topic: sub $100 (used) usb amp/ADC audio interface?

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I've got a musician friend who does stuff at home and is looking, sort of UA-5/UA-25 type thing where there is a combo TRS/XLR jack and some amping function, can send/receive sound. His budget is about $100, but used gear is fine.

Any other suggestions? I know he's going to use linux, but ALSA covers a lot of stuff so any suggestion is worth investigating. Thanks.