Problem 144

The fact that $x \equiv 0 \mod 7 \Rightarrow 7 \mid x$ is assumed as common knowledge in this answer.
First, note that there are $8$ possible numbers that are equivalent to $1 \mod 7$, and there are $7$ possible numbers equivalent to each of $2$-$6 \mod 7$.
Second, note that there can be no pairs of numbers $a$ and $b$ such that $a \equiv -b$ mod $7$, because then $a+b | 7$. These pairs are $(0,0)$, $(1,6)$, $(2,5)$, and $(3,4)$. Because $(0,0)$ is a pair, there can always be $1$ number equivalent to $0 \mod 7$, and no more.
To maximize the amount of numbers in S, we will use $1$ number equivalent to $0 \mod 7$, $8$ numbers equivalent to $1$, and $14$ numbers equivalent to $2$-$5$. This is obvious if you think for a moment. Therefore the answer is $1+8+14=23$ numbers.
$\fbox{E}$