No option to create AAC version in iTunes

iTunes is a 64-bit application on 64-bit versions of windows. When I was trying to create a ringtone in iTunes 12, there is no option to create AAC version to convert the song.
Solution 1: Locate Create AAC version using imports
create AAC version

  1.  Go to preference > General tab 
  2.  Click “Import settings”
  3.  In the “import using” drop-down list box choose “AAC Encoder”

Note: Now “Create AAC version” will appear in right click context menu.
Solution 2: Convert a song to AAC version.

  1.  Select a song that you want to convert to AAC version
  2.  Then open File > Create new version > Create AAC version.

Solution 3:  Create AAC version without selecting songs.

  1.  Go to File > Create new version (make sure that you have selected no songs)
  2.  Select audio files to convert to AAC version.

Note: If you have selected a song, then iTunes will attempt to create an AAC version of the selected song.
SEE ALSO: Fix: iTunes cannot backup because backup is corrupt
Solution 4: Modify MP3 to AAC
Go to iTunes preference and modify MP3 to AAC in CD import settings. Now you can locate AAC version instead of MP3 in context menu
Solution 5: Convert to AAC version
convert a create AAC Version

  1.  Play a song which you want to convert to AAC version
  2.  File > Convert > Create AAC version

Note: “Create AAC version” will be enabled only if a song is playing currently.

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