The recording device preference is not recognizing my AGPtek casette player via the USB port; only option is Microphone (USB Microphone).
You should normally connect USB devices before launching Audacity.
If Audacity is already open when you connect the USB device, you will need to instruct Audacity to “rescan audio devices” (near the bottom of the Transport menu).
only option is Microphone (USB Microphone)
Assuming you don’t have a USB mic plugged in, Windows thinks your cassette player is a USB microphone.
That’s OK, but make sure Windows is configured for stereo and make sure “Microphone Boost” is turned off.