What whole number less than 100 has the most factors?

The numbers 60, 72, 84, 90, and 96 each have 12 factors.

The 12 factors of 60 are 1, 2, 3, 4, 5, 6, 10, 12, 15, 20, 30, and 60.

The 12 factors of 72 are 1, 2, 3, 4, 6, 8, 9, 12, 18, 24, 36, and 72.

The 12 factors of 84 are 1, 2, 3, 4, 6, 7, 12, 14, 21, 28, 42, and 84.

The 12 factors of 90 are 1, 2, 3, 5, 6, 9, 10, 15, 18, 30, 45, and 90.

The 12 factors of 96 are 1, 2, 3, 4, 6, 8, 12, 16, 24, 32, 48, and 96.