Might be a little over your budget but get this.
http://www.gearbest.com/tv-box-mini-pc/pp_324845.html - 83$ as of posting this. Was 79$ last week.
The chipset has support for 4k x265 HEVC
Check its reviews. Its a windows Atom x8300 machine. So you can do waaay more than what you can do with Android. This could be your download machine/server/desktop/htpc all together. Hook up a 1TB portable to it and you are good to go. Also has a LAN port. Wifi in most of these TV boxes (not all) is very average.
Reviews -
1)
http://www.cnx-software.com/2016/03/02/wintel-pro-cx-w8-cherry-trail-mini-pc-sells-for-85/
2)
http://androidtvbox.eu/w8-pro-cx-w8...-powered-by-intel-atom-x5-z8300-cherry-trail/ (Has all the media format playback info)
3)
Only flaw that I have come across is that reinstall of the OS or Reset or something is a bit hard, but people have found drivers of other machines (few tablets with same intel atom SOC) that worked completely flawlessly. Also no Windows 7 on this. And the W10 that some people have got was not activated, while for others it was activated.
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Performance tests and benchmarks
Video playback by Kodi 16.0 Jarvis runs smoothly and stable. W8 Pro (CX-W8 Pro) mini PC withoutproblem seems plays movies with the resolution of 480p,720p and1080p(24fps, 30fps, 60fps) and also4K (60fps) with various codecs video such as H.264, H.265, MPEG2, MPEG4, RMVB and audio – DTS and AC3. Dolby Digital 5.1 worked fine via HDMI. Also I tested several video formats –AVI, MKV, MP4 (typical formats in which it holds the majority of films) and also videos was played without anyproblems. I was able to play back media from both my USB flash drive and USB-powered 2.5″ HDD without any issues. The tested W8 Pro (CX-W8 Pro) mini PC plays video files in 4K (also 60fps) without any major problems (Big Plus!). Unfortunately, playback video in 4K on Youtube was not stable, and did not work smoothly. Format 1080p work correctly.
Typical 1080p KODI
MPEG2 / MP2 2.0 – 6.6Mbps OK
MPEG4 / MP3 2.0 – 7.6Mbps OK
H264 / AAC 2.0 – 7.2Mbps OK
VC1 / WMA3 2.0 – 25Mbps OK
VP8 / VORBIS 2.0 – 7.8Mbs OK
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4K Video
Sintel – H264 / AAC 2.0 – 24fps OK
BBB Sunflower -H264 – 60fps OK
Honey Bees – 96fps OK
Skyfall – H264 / AAC 2.0 – 10Mbps OK
Puppies Bath – h264/AAC 2.0 OK
Cinemartin H265/HEVC OK
Tears of steel – 60fps OK
HD Club Chimei – H264 / AAC 2.0 – 60Mbps OK
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H.265/VP9 Video
Tears of steel – H265-HVEC / AAC 2.0 – 15Mbps OK
Youtube – VP9 / 1080p OK