"Indestructible" wireless over-ear headphones under $300?

Hi all, so I'm looking to get my sister a new pair of headphones for Christmas. She currently has a pair of Sony XM4's that I got her years ago. I have my own pair as well. The problem is, while I love her, she can't maintain any piece of tech to save her life. Her XM4s are literally held together with tape, glue, and dreams. She's abused the heck outta these things and I can hear them begging me to kill them. She never takes care of her stuff. But she uses them EVERY day because she has a lot of sensory issues and the noise cancelling really helps her a LOT when we're out and about. I'm looking for similar headphones that can survive nuclear attacks. Must be bluetooth wireless, over ear, noise cancelling headphones under $300. Already spending a ton this Christmas and I can't afford more than that. I've seen the beyerdynamic headphones, and have heard they able to withstand a tank shell at point blank range but the wireless models are $400-$600. She's not a major audiophile, just needs something to connect to her iPhone and can withstand the occasional drop or food spillage. Thank you all in advance!