I don't know about best but we use these in my office for our sales people
Pros: The microphone is clear and crisp The noise cancelling works great Sound quality is awesome Only $37
Cons: Cheap feeling material Wired only
I use this and have been complimented several times on the voice quality. One guy even said it sounds like I’m sitting in the room with him. Cheap but wired.
https://www.amazon.com/Headphone-Cancelling-Microphone-Recognition-Controller/dp/B01MYYW3UA