Audio Sample Rate wrong for aac in m4a, actual 96kHz but show 30464 Hz

[coddoge]

I have a 96kHz m4a file, show in Media info below

Format                                   : MPEG-4
Format profile                           : Base Media / Version 2
Codec ID                                 : mp42 (M4A /mp42/isom)
File size                                : 24.0 MiB
Duration                                 : 4 min 28 s
Overall bit rate mode                    : Variable
Overall bit rate                         : 749 kb/s
Cover                                    : Yes

Audio
ID                                       : 1
Format                                   : AAC LC
Format/Info                              : Advanced Audio Codec Low Complexity
Codec ID                                 : mp4a-40-2
Duration                                 : 4 min 28 s
Bit rate mode                            : Variable
Bit rate                                 : 739 kb/s
Maximum bit rate                         : 833 kb/s
Channel(s)                               : 2 channels
Channel layout                           : L R
Sampling rate                            : 96.0 kHz
Frame rate                               : 93.750 FPS (1024 SPF)
Compression mode                         : Lossy
Stream size                              : 23.7 MiB (99%)

But read by taglib-sharp it's Audio Sample Rate wrong

<PackageReference Include="TagLibSharp" Version="2.3.0" />

var tag = TagLib.File.Create(@"....m4a");
var json = JsonConvert.SerializeObject(tag.Properties,Formatting.Indented);

{
  "Codecs": [
    {
      "Children": [
        {
          "StreamId": 0,
          "StreamPriority": 0,
          "ObjectTypeId": 64,
          "StreamType": 5,
          "BufferSizeDB": 1244,
          "MaximumBitrate": 833,
          "AverageBitrate": 739,
          "DecoderConfig": [...],
          "Version": 0,
          "Flags": 0,
          "BoxType": [...],
          "Size": 54,
          "Data": null,
          "Children": null,
          "Handler": {
            "Data": [...],
            "HandlerType": [...],
            "Name": "Sound Media Handler",
            "Version": 0,
            "Flags": 0,
            "BoxType": [...],
            "Size": 52,
            "Children": null,
            "Handler": null,
            "HasChildren": false
          },
          "HasChildren": false
        }
      ],
      "Duration": "00:00:00",
      "MediaTypes": 1,
      "Description": "MPEG-4 Audio (mp4a)",
      "AudioBitrate": 739,
      "AudioSampleRate": 30464,
      "AudioChannels": 2,
      "AudioSampleSize": 16,
      "DataReferenceIndex": 1,
      "BoxType": [...],
      "Size": 90,
      "Data": null,
      "Handler": {
        "Data": [...],
        "HandlerType": [...],
        "Name": "Sound Media Handler",
        "Version": 0,
        "Flags": 0,
        "BoxType": [...],
        "Size": 52,
        "Children": null,
        "Handler": null,
        "HasChildren": false
      },
      "HasChildren": true
    },
    null
  ],
  "Duration": "00:04:28.8426666",
  "MediaTypes": 1,
  "Description": "MPEG-4 Audio (mp4a)",
  "AudioBitrate": 739,
  "AudioSampleRate": 30464,
  "BitsPerSample": 0,
  "AudioChannels": 2,
  "VideoWidth": 0,
  "VideoHeight": 0,
  "PhotoWidth": 0,
  "PhotoHeight": 0,
  "PhotoQuality": 0
}

P.S. Audio Sample Rate of 96kHz FLAC is correct