[HELP] Not considered file size, WAV to AAC the lossless way?

[Selur]

if i want to convert a WAV file to AAC, no consider the file size, only need the best quality, so the best lossless way is?

a. not using ffmpeg aac, but qaac
b. using alac (<- mp4 compatible) to flac
c. if not using alac, use qaac with quality factor 100 (makes way more sense then using bit rate encoding in your scenario)

Cu Selur