I like my X11's, especially for xbox, but they're kind of tight and solid for long gameplay. As far as the sound card, you could use front inputs too. I have to plug into my soundcard, because my front inputs dont work, however, I find that its worth the two minutes of bending rather than using my uncomfortable USB headset (which is what youll find with USB's, as theyre cheap.)
is $15 bucks above your budget, but it might be some of the best $15 bucks you'll ever spend in your life over the X11's. They're arguable one of the most comfortable headsets on the market and they have some nice sound for gaming. I can't put into words how satisfied you'll be with these, and the boom mic is loud and clear and unidirectional to help block out background noise. Definitely recommend them.