Pronoun +who/whom

[cumulonimbus]

Please help with the below SC sentence. My understanding is as below. Also I would like some clarity on doubts related to pronouns used in this sentence.

The acquaintances who/whom we like most are those that flatter us best.
In this sentence Pronouns are : who/whom, we, those and that.
My question is related to these pronouns.
1. First of all we will choose who/whom. In the relative clause 'who/whom we like most', the
subject = we
verb = like
Since here who/whom is the object of verb in the relative pronoun we use whom.
The acquaintances whom we like most are those that flatter us best.
This is fine.
2. Pronoun antecedent:
I am sure whom and that refer to the antecedent acquaintances.
Those refers to acquaintances 'we like most' so does that mean acquaintance is the antecedent of those as well?

3. As per MGMAT guide, 'that' on GMAT can not be used for modifying people. So should it be replaced with who (subject of relative clause 'who flatter us best')
The acquaintances whom we like most are those who flatter us best.

[Willy]

I think your reasoning is correct on 1 and 3.

But on 2, I think 'those' is actually referring to 'acquaintances' and 'that' part is modifying (wrongly) the 'those' (acquaintances). So, yes, 'those' is referring to 'acquaintances'.

[jlucero]

1) whom; perfect explanation

2) who/whom/that are relative pronouns, they don't fall under the same rules for antecedents as other pronouns. These begin clauses that modify the word in front of them. Those, on the other hand, is a pronoun with the word "acquaintances" as its antecedent.

3) correct; since "those" would be replaced by the word "acquaintances" (people) we should use the word who.