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LC filter for TAS5731M

Other Parts Discussed in Thread: TAS5731M

Hi TI experts

Currently, I am using TAS5731M for BTL & PBTL mode. And I noticed that I need to add LC filter before connect to speaker drivers. 

My questions :

1) Does the LC filter use to filter out the PWM switching rate ? 

2) So if I am using 48K as the sampling rate, then I need to filter out  PWM switching rate at 384K? 

3) How do I calculate the accurate value of the LC filters for TAS5731M ? Do you have any design guide for it ? 

Thank you

Fai