Ton of options. The Sennheiser Game One or Game Zero are good in that 200$ range.
It also depends if you want a USB set or a 3.5mm set that plugs into onboard sound plugs or a Sound Card. I would recommend at 80$ish dollar Soundblaster Z card, and some 3.5mm plug headphones and a separate microphone, OR a headset with built in mic like the Sennheisers above. Lots of options.
For 120$ you can get a really good set of Sony Pro MDR headphones, and for another 60$ish a Blue broadcast quality microphone with tripod, and have great sound for under 300$. That or the 200$ option with the Senns and onboard sound is how I would do it.
