DAC choices, to consider:
Modi 3, Grace SDAC, Grace SDAC-Balanced, Modi MB, Airist R-2R DAC.
No reason to spend more than that on a pure DAC, as the stuff priced between these, and your budget, are mostly DAC/amp combinations, and the most commonly recommended ones don’t play well with lower impedance headphones like the Elear.
Amps:
JDS Labs Atom, Magni 3, Vali 2, THX AAA 789, Jotunheim, Lyr 3
All will do a more than capable job of driving the Elear. All will mate well with them. If you’re able to get a balanced cable for the Elear, then the Jotunheim will give you the best resolution, stage and imaging.
If you do go with the Jotunheim, the Grace SDAC-Balanced is the best sounding, and least expensive, competent balanced DAC I’m aware of. I am likely have my review of this posted today, since the thing is now actually available again.
DAC/amp combinations:
iFi Micro iDSD Black Label, maybe the Singxer SDA-2 (I’ve not heard this myself; going by @TylersEclectic’s review), Topping DX3 Pro, or one of the above amps with a built-in DAC card (though the external DACs are all better).
Avoid things like the DX7s … the output impedance is nonsense and does not play well with the Elear.