Max sample and bit rate?

I am currently looking at a wireless audio solution for streaming flac files from my computer to my stereo losslessly.

Some of the FLAC files in my collection are hi-res rips - 24-bit, 96Khz to be exact.

What will the Sorocco do with these streams? Will they pass them through the optical out or will it downsample them to a lower bitrate?

Is it unrealistic to expect to be able to stream files of this size through the network in real time? They're usually about 100MB per song.

Thanks!