VoIP technology converts voice calls from

VoIP first converts the analogue voice from a call into digital data so it can travel over the internet.

Digital to analogue is only the reverse step done at the far end for the listener, not the starting conversion.

It depends is wrong because the initial capture of voice is always analogue to digital.

None of the above is wrong since the analogue to digital conversion clearly happens.

The digital voice is packetised and routed like any other internet data.

This is why VoIP calls can be far cheaper than traditional phone lines.