First of: "AAC" is not a single codec; there's AAC-LC, HE-AAC, and probably a lot more.
Since "audio quality" is a perceptive quality, there's no objectively "best" answer. It's, however, very likely that in all direct human comparisons, MP3 at 128 kb/s would fare worst.
Also "audio quality" means something very different in different use cases: is "audio" speech? Is "audio" classical music? Is "audio" distortion-heavy rock music? Is it the sound of an action movie? Bird song recordings for ornithologists?
Also note that you're not actually comparing the coding standards, you're comparing the quality coming out of any given encoder. It's not guaranteed that two different encoders would make an identical bitstream out of the same uncompressed audio – filtering and things like pre-emphasis leave room for choice, before the digital signal undergoes the specified parts of a codec.
Your best bet is hence to get a corpus of the type of audio relevant to you, and let a group of people relevant to you listen and compare in a controlled environment. A taste of what the results of that might look like is the Hydrogen audio multiformat listening comparison.
Honestly, though: I have yet to personally meet anything were I can tell 192 kbps HE-AAC from uncompressed audio. I wouldn't throw away my CDs after saving 64 kb/s Opus, though. So that's a subjective hand-waving answer. But, on the other hand, grabbing your "favorite" sample of audio that you think would make for a good comparison, and throwing encoders at the specified settings at that, would give you a solid start (and would probably take less time than this answer took to type ;)), so I'd recommend you go ahead (this is all assuming you don't have a hearing impairment).