Receiver Hdmi Audio Does Anyone Know Of A Receiver That Has HDMI Audio Pass Through AND Upconversion?

Does anyone know of a receiver that has HDMI audio pass through AND upconversion? - receiver hdmi audio

I am looking for a receiver that has at least 3 HDMI inputs and convert a component input on the HDMI output. I would also like the audio receiver via the HDMI output, so ... preferably under $ 1,000.