Best receiver / sound card combo?

Hey there Tom's!

So, my mother recently had her (very old) receiver go out on her - this also fried her sub-woofer and motherboard sound card.

So here's my question. What's the best way to connect a receiver to a computer?

Going off of this, what's the best budget ($1-200) receiver that'll work well for this, and what's a decent subwoofer? (I know computers, but not much about sound systems.)

I gave her my old computer, which has a decent inbuilt sound card, as well as a pci x16 (don't think it's pcie) slot to spare.

Would it make a huge difference in the quality of connection if I got her a sound card?
 
If you pass audio out off your PC in digital eg optical/coax/hdmi to a receiver the DAC duties are handled by the receiver so for $200 i would hunt for a Denon AVR1612 and a $200 active sub that would be a great buy would be something like a BIC F12, Polk PSW505 or Energy 10.3 (for example)