60T x 11/28
It really depends on the bike and how you're intending to ride. I mostly commute at pace in hilly Colorado Springs, so a wide range of gears is important to me.
I just said good-bye to my 1997 Blazer 26" snow-bike/utility/tow MTB commuter that I put a 53T cog on in 1997...the largest that would fit that bike. I haven't sorted out the replacement yet...a 1997 Specialized Rock hopper that came with the largest cog being 44 with a 13/28 setup. Not quite enough top end for my kind of quick commuting. So I have a 48T cog on the way...the largest I could find for the 94bcd crankset. I don't know if that's original to the bike, or part of the co-op's beautiful refurbishment of it. That should be high enough, but if not, I will get another 11/28 like I have on my 16" Dahon folder in the above photo.
Here are my bikes and their gear inches...including the Blazer:
2007 Dahon Boardwalk 20x1.5 tires
Cogs11/38 Ring 52
Low 33.02
High 95.81
290%
1997 Nishiki Blazer 26x2.125 tires
Rings 14/ 28 cogs 53/42/29
Low 27.57
High
100.46
364%
1984 Nishiki International 700x28 tires
Cogs 14/28 Rings 52/39
Low 37.10
High 99.03
267%
2006 Felt F-
65 700x23
Cogs 12/26 rings 52/36
Low 36.29
High
113.88
313%
1989 Dahon Getaway V 16x1.75 (305)
Ring 60. Cogs 11/28
Low 37.07
High 94 (6th gear=13=90G.xI.)
293%
2015 Charge Plug 700x35
Rings 50/34
Cogs 11/32
Low 28.88
High
123.96
429%