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Music file type? Specifically m4a vs mp3 as well as CBR vs VBR mp3

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Trying to convert music files from FLAC to another format (I use iTunes) (mp3/m4a(Apple Lossless)/etc. as seen in pic related). Which one?
The mp3 via LAME choice also has options for Variable/Constant/Average bit rates as well as "free format."

I use Soulseek often to download music, and more frequently lately, especially with rarer albums, the only options are mp3 at like 128kbps, or FLAC. Being unhappy with 128kbps and unable to use FLAC, I got a music type converter (pic) but I'm not sure which option shown in pic (or mp3 type mentioned in the second line) is the best choice.

m4a has the same bitrate as FLAC and is also lossless (not sure what that really means) and works on iTunes, but is there any reason to choose mp3 over it? The only issue I could see myself running into is that I enjoy sharing music I like in relevant threads on /mu/ and if m4a is Apple-specific, most/half the people wouldn't be able to use those files.

If I were to do mp3, I'd also be curious what the best choice is with that w/r/t CBR/VBR/ABR. CBR reaches 320kbps max like I'm used to, while VBR maxes at 240, and also "quality V 0." I recognize people talking about V0 music files but no idea of the significance.

If anyone reads all this thanks, it's not a life-affecting intense decision, but I'd like to know what I'm doing and whether I'm making the right choices considering how much music I download.