The answer is wrong. Tiling is equivalent to forming a rectangle with the same squares. There are 20 tiles, of which four corners are only counted once. However, when calculating the length and width of a rectangle, you must repeatedly calculate the tiles at the four corners to calculate the length and width. Therefore, the circumference of a rectangle is 20+4=24, and the length and width add up to 12. In the combination where multiple numbers add up to 12, only the product of 5 and 7 is the largest. As follows:

2* 10=20 3*9=27 4*8=32 5*7=35 6*6=36

By 6, it is already a square, so the answer to this question should be 35-2=33.