Don't use steel. We had a 24 inch steel culvert on the driveway, put it in in 2002 for $800.
Last year, it rusted in two. We replaced it with plastic and the replacement cost was $1700.
The steel one under my driveway is 30 years old and still in good shape.
The one problem I have with corrugated steel is mud. If the water is muddy and slow moving, it will settle out into the corrugates and slowly fill the pipe. It needs some slope to keep the water moving.
