A. 99
B. 101
C. 176
D. 182

Explanation:

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 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.
Hence, 176 has the most number of divisors.

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