Suppose that cardinalities of relations $A$ and $B$ are $m$ and $n$ respectively, then the maximum cardinality of the resultant relation $A \div B$ is ($A$ divides $B$)
(A) $m$ (B) $m-n$ (C) $\left \lceil {\frac{m}{n}} \right \rceil$ (D) $\left \lfloor {\frac{m}{n}} \right \rfloor$