The correct option is
C 176
99 = 1
× 3
× 3
× 11
101 = 1
× 101
176 =1
× 2
× 2
× 2
× 2
× 11
182 = 1
× 2
× 7
× 13
87 = 1
× 3
× 29
So, divisors of 99 are 1, 3, 9, 11, 33 and 99; divisors of 101 are 1 and 101; divisors of 176 are 1, 2, 4, 8, 16, 22, 44, 88 and 176; divisors of 182 are 1, 2, 7, 13, 14, 26, 91 and 182; divisors of 87 are 1,3,29 and 87. Hence, 176 has the most number of divisors.