Wow! Almost half off the original list price, sold directly from Amazon, this three pack is on sale for just under $27. Nice specs, really good price.
https://www.amazon.com/TP-Link-Tapo-Supported-P125M-3-Pack/dp/B0BXMNJDW3/
Some community members have reported difficulty getting it set up if the firmware on both the plug and the SmartThings/Aeotec hub was not up-to-date, so check that. Also, the matter basics all apply, including the need for IPv6 support. So if this is your first ever matter device, check the community FAQ
FAQ: What do I need to add a Matter device to the SmartThings app? Do I need a bridge router device?
Some people prefer to use thread for this device class, but if you’re OK with Wi-Fi and you’re looking for a very inexpensive but still UL certified matter device, this one has become popular.