After additional review, I decided to pass on the Benchmark DAC2 HGC because it is NOT FULLY balanced AND requires the DAC’s internal jumper cables to be adjusted to match my Ayre AX-7e integrated amplifier. My Ayre AX-7e integrated amplifier requires a high quality balanced input so I need fully balanced DAC.
I am now researching the Wyred 4 SoundDAC-2 DSDse. It is fully balanced, has good quality sound, has XLR outputs including optical and coaxial inputs. The reviews are very good and it should work fine in my 2-channel home theater system. Thanks again for all your help.