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Arrange the 12 pieces of a set of pentominoes (see image below) 
so that they form holes with the dimension 1x1 
 Michael Lateur shows a solution with 14 holes     Do you have our
  excel file to draw your solution? 
  You can download it here. “FlatPoly2“, a programm by Aad van de Wetering, can be of great assistance when trying to find a solution.  It can be downloaded at 
his site .
The pentominoes must be placed on the same plane

The example below shows 13 of these holes

 
    
       
  
       
      
       
    
What is the maximum number of holes you can get?