The best replacement for 96k is 44.1.

The best alternatives to 96k are rated as following:
★★★★★  44.1
★★★★  44k
★★★★  192k
★★★  48k
★★★  88.2k
★★★  44.1 k
★  48k sample rate
★  digimax fs

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96k
44.1
44k