Which of the following is not equal to a whole number?
(A) $\frac{60}{12}$
(B) $\frac{60}{8}$
(C) $\frac{60}{5}$
(D) $\frac{60}{4}$
(E) $\frac{60}{3}$
Since $\frac{60}{8}=60 \div 8=7.5$, then this choice is not equal to a whole number.

Note as well that $\frac{60}{12}=5, \frac{60}{5}=12, \frac{60}{4}=15$, and $\frac{60}{3}=20$ are all whole numbers.

ANSWER: (B)