Android phone as GSM Gateway for VoIP -- 3

We need an application that runs on Android phones (4.0 or above) and can receive calls through SIP and forward it to the GSM network. The application should then forward the audio and convert from SIP to GSM and vice versa. Full description below. Please review and message me with considerations. If any requirements are unable to be met, please let me know before we make a deal. General Deliveries The application working in APK format Full source code Simple manual for compiling and generating the application from source A SIP client running on another phone that connects to the server via WIFI and able to demonstrate the functionality in this project. Features - Route call from SIP to GSM - Convert audio from/to SIP and GSM networks - Able to run on Android 4.0 and up. Application Configurations - No need root access - Enable or disable the app - Enable to receive calls only on wifi or all networks - Enable to route calls from SIP to GSM - Choose GSM module to use - Must run on background - Must be very lightweight to run on small memory devices - Configure SIP Accounts. Sip Requirements - Register on Sip Server - Receive call authenticated by IP, user/pass or no authentication. - Make calls with or without authentication - Forward DTMF digits using RFC2833 or inband - Use codec G711 and GSM - Be able to use codec G729 - Be able to store a CSV with all calls made