Which of the following has the most number of divisors?

101 = 1 x 101

176 = 1 x 2 x 2 x 2 x 2 x 11

182 = 1 x 2 x 7 x 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.