Another option around your budget is a device based on Play-fi. I occasionally see the Definitive Tech or Polk Play-fi devices on eBay for $150-$250. Sometimes a Paradigm unit pops up in that price range. Play-fi supports 24/192. Also, it has dual-band WiFi for all those people above. I have two Def Tech W-Amps driving my Living Room and Dining Room. Play-Fi supports DNLA, so it should see the media on any shared directories on your network.The App has come a long way and matured nicely.
If you could stretch your budget, then +1 on Auralic Aries Mini. The Mini is a self contained solution; stick a 512GB SSD in it and it's both Player and Server.
Again, if you can stretch your Budget, then +1 on Bluesound Node 2. I've seen them come up on Ebay for $350 new. The Node supports 24/192 and MQA.