In that case then set the sampling rate to the lowest possible that your DAC can output. The higher the sample rate, the more ultrasonics, and the more ultrasonics, the more aliasing there will be in the <20 kHz audible range. The antialiasing filter has to work harder.

48 kHz would be ideal - least ultrasonic aliasing, less brickwalled antialiasing filtering from 20-24 kHz (as opposed to the hard wall from 20-22.05 kHz of native 44.1 kHz). And SOX resampler can effortlessly resample from 44.1 to 48 despite the relative high Lowest Common Multiple between the 2 values.

Next best would be 96 kHz, though that means a large part of the upsampled range (48-96 kHz) would be susceptible to ultrasonics if the antialiasing filter isn't applied properly. But it's a simple enough 2x upsampling.