Audio quality on Apple TV/Apple TV 4K

I am finally going to upgrade my 2nd generation Apple TV, and am working through the right system setup to play high quality audio files (up to 24bit/192kHz, but mostly 24/44 or 24/96) stored on a Mac Mini. So, the question is, if both the Mac Mini and Apple TV have wired connections to my Airport Extreme, what is the bit rate/sample rate that will come through the HDMI port on the Apple TV to my receiver? Will it deliver the original sample rate, or reduce it to 96 kHz?