This is very subjective to your needs and budget.
My build that is a hodgepodge of new stuff and old stuff i had handy like my case and psu. I plan on migrating to a jonsbo n5 eventually
$900 Reasonable High-end build - Boot drive and ram is something you can change and the 12400 can be substituted for a 12100 to save some more.
$400 budget build with quick sync - uses used cpu/mobo and honestly more corners can be cut like the case. My primary use case is jellyfin server so even tho n100 is probably fine im looking for intel quick sync. (with this combo probably worth asking the motherboard seller if they can update the bios for you, otherwise i think microcenter does it for a fee)
Dylan's n100 prebuilt is not a bad value either.