That depends on what you are trying to do, precisely, and on whether or not you have existing hardware that will already do the job.
Do you want to use hardware you already have, and if so, what hardware is it?
Otherwise, please describe the need so we can provide more information. (I.e. You might say "We need to have an IVR application that can answer up to 10 simultaneous calls. Ideally, the IVR application run for the caller will be determined based on the number called." We would also need to know what outbound capabilities you need (if any) for the solution you are working on, and some general ideas of what the IVR application(s) functionality includes (Eg. call transfers, conferencing, basic IVR: play files, react to touch tone input))
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