Which Linux Desktop Distribution is the best for me?

Almost all new Linux wanna be guru (read as users who want to switch to Linux) asks a question:
I want to switch to Linux completely from Windows XP SP2. Which Linux version will be best - Redhat, SuSE, or other? I use my PC for:

Browsing Internet
Watching DVD / MP3
Writing CD/DVD
I’m also willing to spend a small amount of money if required to purchase Linux version.

Short answer is none. I can’t suggest *distro* name.