Filter based on filetype, samplerate and bitspersample

I have a collection of both MP3 files and FLAC files.
Some of the FLAC files have sample rates >44.1 kHz and bitspersample > 16
Would appreciate help with the proper syntax to list only the FLAC files with:
filetype=flac and (samplerate>44.1kHz or bitspersample>16)


%_samplerate% GREATER 44100 OR %_bitspersample% GREATER 16

%_bitspersample% does not work for MP3s. Therefore with your collection it is not necessary to filter for the filetype flac.

Thanks very much for the help. Much appreciated

I found one album encoded with MP3 at samplerate of 48000, so I added:
%_extension% IS flac AND
at the beginning of the filter to exclude any MP3's with the 48000 samplerate. See below:
%_extension% IS flac AND %_samplerate% GREATER 44100 OR %_bitspersample% GREATER 16