if on a normal cd/mp3 than you have to choose 44.1 and 16 bit as well as select dithering (if you’ve worked in 24/32 float or used audio recorded in such way)
normal players can’t handle anything apart from that
if you’re sending it to someone who is going to put it in to audio workstation (like mastering) than use 32bit /48khz (or 96khz) with dither OFF