I am reading Modern Quantum Chemistry by Szabo and Ostlund and on page 62 he says "A minimal basis set for benzene consists of 72 spin orbitals." I tried to understand this number but failed.
Previously he illustrates his concept of a minimal basis set with the Hydrogen molecule $\text{H}_2$, where he starts off with one spacial orbital per atom. Then he combines both orbitals to obtain two properly symmetrized spacial wavefunctions and then multiplies with the two spin states (spin up, spin down) to arrive at a total of four spin orbitals.
In the case of benzene however things get more complicated. We have now 12 atoms that we need to consider and we need to construct properly symmetrized wavefunctions. It is clear that we have more options now, but how do we get to 72?