For under $100, I highly recommend getting some in the ear noise canceling headphones. I've tried out many different $40-60 electronic over the ear headphones and wasn't too impressed. In the ear ones already reduce much of the sound due to the physical restriction, so that extra little bit of electronic noise canceling makes things sound like a grave yard. Sorry I don't have a specific recommendation on a brand.
I had a nice pair that came with my computer. . . but it made a trip through the washing machine.
how do yuo run your PC through the washing machine?
lol