The item with the most potential energy is the car at the top of the hill, or “A”. Potential energy is the energy that is stored in the item. The item has the potential to do something. There is not much else a car can do at the top of a hill, except going down. A car going down the hill has what is called kinetic energy. Kinetic energy is energy being used to do something. It’s active energy, while potential energy is a passive kind of energy.
As the other answer mentions, the equation for figuring out the amount of potential energy in an item is (ug=mgh). This equation can be used to find potential energy, and there is no end to the amount of potential energy an item can have.