If you want small, start with a ITX base so you can get a small case.
I have used the lian li Q07 in an office build:
https://www.newegg.com/p/N82E16811112394
7.6" x 11.42" x 8.2"
They are out of production, but you can find them new on ebay.
Otherwise, look for a compact ITX unit.
For a processor, look for a I3-12100.
You could buy a i5-12400 which has 12 threads if dad runs any app that can fully saturate more than 8 threads.
The key to a quick office pc is fast single thread performance and a fast ssd.
12100 and 12400 have the same single thread performance .
They each come with an adequate low profile cooler.
I do not think any office apps are going to stress a 12100 processor.
If you think you want a better cooler(hyper 212 ugh!) look first to noctua.
Their air coolers are well built and quiet.
Here is a suitability chart for the i3-12100:
https://ncc.noctua.at/cpus/model/Intel-Core-i3-12100-1585
Depending on the case, cooler height available will be the main limitation.
One of the best m.2 drives would be the samsung 980 or 980 pro drives.
Puget considers samsung to be very reliable:
Here at Puget Systems, our goal is not only to provide the fastest workstations possible, but the most reliable as well. As a part of our constant drive to offer only the highest quality components possible, we track and regularly review the failure rates for each part we carry. Today, we want...
www.pugetsystems.com
The psu requirements are minimal without a discrete graphics card.
A 450w unit would be more than enough.
But, look for a quality psu with a 10 year warranty.
Seasonic GX units have a 10 year warranty.
You may need sfx in a small case:
https://www.newegg.com/seasonic-focus-sgx-ssr-500sgx-500w/p/N82E16817151230
Or a full atx 550w:
https://www.newegg.com/seasonic-focus-plus-550-gold-ssr-550fx-550w/p/N82E16817151189