This is the third song in the album "James Taylor Live in the Beacom Theatre". The song is chosen arbitrarily to show the sound quality of the original LPCM 24bit/48KHz soundtracks. The parameters used in LAME (v3.90.3) to compress is "-m s -v --vbr-old -V 0 -p".
Use headphones/earphones in the place of your decktop speakers: you will feel the difference.