There isn't any "biggest".
If I say it's 149, then you'll say I'm wrong, because 149.5 is bigger and still rounds to 100.
If I say it's 149.99, then you'll say I'm still wrong, because 149.999 is bigger and still rounds to 100.
Whatever number anybody says, there's always a bigger one that still rounds to 100.
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The smallest 2-digit number that can be rounded off to 100 is 95. When rounded to the nearest ten, 95 becomes 100. This is because 95 is 5 units away from 100, making it the smallest number in the 90s that can be rounded to 100.
The largest whole number that can be rounded down to 60 is 64, when rounding off the nearest ten.
The answer will depend on the degree of rounding: to the nearest ten, hundred, thousand?
Rounded off to the nearest whole number it is 92
Rounded off to the nearest whole number it is 73