Since all the elements are relatively prime as well as their gcd are same. Hence the gcd = 1.

Now, the set has maximum elements, then it can have all the primes less than 100 and 1.

We know that there are 25 primes less than 100.

Further note that, if we replace 2 by 2^{2} or 2^{3} etc, then also our conditions hold.

Hence, we have 6 choices for 2 or its powers, 4 choices for 3 or its powers, 2 choices for 5 or its powers and 2 choices for 7 or its powers. The higher powers of other primes are greater than 100.

Hence, we have a total of 6 × 4 × 2 × 2 = 96 sets

Hence, option 1.