Advice on new PC strictly for audio

I could use some direction on a new PC. I have a large iTunes collection and use Pandora,Spotify frequently.
I started off using my iPad through my system and found the sampling rate at 48kHz. I then switched to my sons gaming laptop that supported 92kHz. I found the difference in sound substantial. That laptop is on its way out.
I would like to purchase a new PC that would be used strictly for audio,one that will support 176.4 and 192 kHz or higher to my dac. I have looking at some iMacs. Any suggestions would be appreciated.
2d109604 7a13 4bbd a7b8 00c84cc892b4rbaker
Windows 10 silent pc. Don’t know what your budget is?
Why not buy an Ethernet-to-Usb adapter such as the Sonare microRendu (what I use) and then use the cheapest, nosiest, non-audiophile computer. The Ethernet-to-usb will make the computer irrelevant.
Take a look at one of these dedicated servers - Small Green Computer.
Thanks steakster I have been checking that web site for days, I like the sonictransporter i5 with the  microrendu. I understand the sonic is a music server which is exactly what I need. My only question is can I get all my iTunes downloaded to it and I’m not sure how I would access them once they are there. Please excuse my ignorance to all this I just love music and the sound of the higher sampling rates
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