I am sharing this because I am used to it but some of you may still be connecting your PC or phone via 3.5mm jack to RCA to your DCC recorder.
Nowadays, few laptops still have S/PDIF and none have coax. This board by LC Technology based on the Texas Instruments PCM2707 does not need any drivers on any platform, works out of the box on Windows, Mac OS X, GNU/Linux, and on mobile iOS and Android. It supports 32, 44.1 and 48 kHz each at 16 Bit.
It outputs S/PDIF Coax and analog over a 3.5mm jack at the time and the S/PDIF output is unaffected by volume control and muting of the 3.5mm jack.
And it comes at less than 8€ or 10 USD here, but there are plenty of other sellers: ebay.com/itm/263399823967