Here's my .02.
You would be much better suited spending say 90 dollars and buying the following items.
My rationale is this. If you were to purchase a gaming headset, the audio quality would be mediocre at best due to not being a studio set of headphones. (And because you're spending 35 dollars...)
Secondly, the quality of the microphone is going to be terrible. Its an integrated microphone on a headset... Truthfully cannot be that great unless you buy a premium set which would run upwards of 100 dollars.
Buy these studio headphones ($45)
http://amzn.to/1p36fzf
Buy this microphone and plant it on your desk. (45)
http://amzn.to/1oSF7jJ
If you go this route, it will cost you $90. Yes more than twice what you had in mind. But with this set up you could do studio quality voice overs and do studio quality audio editing...
That said, if you just want a cheap solution to quench your thirst for audio communications...
This one here is only 24.99. Made by E-BLUE, not the best quality sound wise due to the price. But E-BLUE always has a five star rating on all of their products. (Exaggeration, but they are pretty consistent with quality.) Whilst they are made in china, you can rest assured that they will not be dying out on you any time soon.
http://amzn.to/1nUTrMb
Then, these are 35, my friend has them and loves them quite a bit. They only have a 4/5 star rating though, so bare that in mind. (It is made by logitech though.)
http://amzn.to/1zSnIQx
Hope that helps,
Best of luck,
Godbless,
Matt