[ARSCLIST] Mastering to WAV

[Paul Tombleson <pr@xxxxxxxxxxxxxx>]

With the ongoing discussion about bit rate, etc for MP3, I was wondering about another question regarding mastering rate for WAV files.
I have a system (Pro Tools 5.1.1 with  888 I/O) that is older and therefore does not allow mastering higher than 48k @24 bit depth. 
My question therefore is which would be the more prudent settings to master to WAV based on my limited equipment situation and disk space and that 98 percent of the mastering would be for narration material from DAT tapes recorded at 48k...

44.1 at 16
44.1 at 24 
or 48 at 24.

I ask this because I remember reading or hearing somewhere that using 44.1k maybe better than using 48k due to some mathematical reason for future transfers. I of course am more than willing to accept I misunderstood or misread the situation. But then this is what the LIST is for no doubt to enlighten or correct errors....LOL

I thank you for your time in this regard

Paul Tombleson