Off lease tiny/mini/micro form factor PC with vPro management feature configured and enabled so we can remote control the bare metal using meshcommander. Use xcp-ng as a virtualization layer and run 3cx as a virtual machine. (makes it easy to snapshot during upgrades, fire up full image backups and such and abstracts the hardware to a point where you can easily restore the VM on another box)
For the cost of an offlease HP elitedesk 800 g3 or similar Lenovo or Dell box it is slightly more than cost of Pi after you add all the accessories though far more powerful and versatile. For a smaller office, the same VM host can do a few extra tasks depending on their needs if you shove extra RAM and HDD in it that can also be a small workgroup fileserver for a small office.