Can you do $360?

Beelink SEi12 w/ the 1235u

https://smile.amazon.com/Beelink-SEi12-i5-1235U-Household-Computer/dp/B0BJZJXC3M/

SER5 for $310 next closest:

https://smile.amazon.com/Beelink-SER5-5560U-500GB-Computer/dp/B0B3WYVB2D

You can go cheaper, but it means going a lot older. I mean you can find i5-8500t machines from 5 years ago for around $100-$150.

Don't go older than intel 8th gen though: Windows 11 won't be supported and you'd have less cores and less hardware decode support.