You need the following tools and software for the upgrade process. Except for Rufus, you can download the software from the Avaya Support site (https://support.avaya.com).
IP Office R11.1.3.x server PC ISO file
Ensure that you select the correct iso file. For PC servers, the file name starts with abe, followed by the software version.
R12.0 upgrade VMDK file
You add this file to the virtual machine as an additional drive. When the virtual machine reboots from this drive, it upgrades the virtual machine to R12.0.x.
R12 License File
PLDS licensed IP Office systems require a set of R12.0.x licenses. The R12.0.x licenses will also work for pre-R12.0.x IP Office servers.