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