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/usr/share/gupnp-dlna-2.0/dlna-profiles/amr.xml is in libgupnp-dlna-2.0-3 0.10.4-1.

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The actual contents of the file can be viewed below.

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<?xml version="1.0"?>

<dlna-profiles>
  <include ref="common.xml" />

  <dlna-profile name="AMR_3GPP" mime="audio/mp4" id="AMR_3GPP">
    <parent name="MP4" />

    <restriction type="audio">
      <field name="name" type="string">
        <value>audio/AMR</value>
      </field>
      <!-- 
        Sample rate, bitrate and number of channels - all values permitted by
        the AMR spec are also permitted by the DLNA spec
      -->
    </restriction>
  </dlna-profile>

  <dlna-profile name="AMR_3GPP" mime="audio/3gpp" base-profile="AMR_3GPP">
    <parent name="3GP" />
  </dlna-profile>

  <dlna-profile name="AMR_WBplus" mime="audio/mp4">
    <restriction type="container">
      <parent name="3GP" />

      <field name="profile" type="string">
        <value>basic</value>
        <value>progressive-download</value>
      </field>
    </restriction>

    <restriction type="audio">
      <field name="name" type="string">
        <value>audio/AMR-WB</value>
      </field>
      <field name="rate" type="int">
        <value>8000</value>
        <value>16000</value>
        <value>24000</value>
        <value>32000</value>
        <value>48000</value>
      </field>
      <!-- 
        Bitrate and number of channels - all values permitted by the AMR spec
        are also permitted by the DLNA spec
      -->
    </restriction>
  </dlna-profile>
</dlna-profiles>