52, assuming no waste.
12" x 24" =2 sq. ft. divided into 104 sq. ft. = 52
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Assuming that 12 x 12 is 12" x 12" (one square foot), then 30 one-square-foot tiles would cover 30 square feet.
You would need 137 (136.23) 16" x 16" tiles to cover 22.5 square meters.
If that is 2' x 4' it would cover 800 square feet. If it is 2" x 4" it would cover about 5.5 square feet.
One side of a square is 10 inches long. How many one square inch tiles are needed to cover its area?
If your tiles are 12 inches x 12 inches you would need 144 of them.