Best sub $100 gaming headset?

Building my wife a gaming rig and need a good but low cost headset for steaming and group chat.

I have had my Siberia v2 for 1.5 years now and love them. They aren't perfect for music, but I think they are great for gaming, and are extremely light and comfortable with a decent stowable mic. There is an analog and USB version…mine is analog. I think I got mine on sale for $50 or $60.