Option A, 176 = 1 x 2 x 2 x 2 x 2 x 11.Option B, 182 = 1 x 2 x 7 x 13. Option C, 99 = 1 x 3 x 3 x 11. Option D, 101 = 1 x 101.Divisors of 99 are 1, 3, 9, 11, 33, 99.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 have the most number of divisors.