【Answer】Solution: It is clear that the hundred's place of the quotient multiplied by the divisor is two hundred and something. If it were one hundred and something, then the remainder would be a three-digit number.
2 multiplied by the divisor is a three-digit number, so when the quotient is at its maximum, the unit digit of the result is 4. Therefore, the unit digit of all divisors is 2 or 7, and to satisfy 0, it can only be 2, making the divisor 52.

The maximum quotient is 42, because the last line can only be in the hundreds, and the maximum is 3 times 52, so the maximum quotient is 423. At this point, the dividend is $21996 \div 52=423$, which meets the condition, hence the answer is: B.
12. (12 points) The division equation below provides some of the digits. Please complete it. When the quotient is the largest, the dividend is ( )
A. 21944
B. 21996
C. 24054
D. 24111