Four: 1 2 3 4 6 7 8 12 14 21 24 28 42 56 84 168.
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The squares -- nine of them.
I don't know if it's the smallest, but 94,143,178,827 has 24 factors.
30 of them.
Nine divisors: 1, 2, 3, 4, 6, 9, 12, 18, 36.
25 is not an abundant number because the sum of its divisors is less than half of 25. The lowest odd abundant number is 945.