What will this pc be used for?
Gaming, multithreaded batch apps, or something else?
How many expansion slots do you need?
How many of what type rear i/o ports do you want?
Do you favor one particular maker?
Do you want DDR4 or DDR5?
Define what "best" means to you?
Price?
or, something else?
B760 motherboards do not permit multiplier overclocking, like the Z motherboards do, but using the stock turbo mechanism works out better for most.
I find newegg to be a good place to do some product research.
You can filter on your required specs.
Look at the feedback from actual buyers. There will always be some negative feedback, but look at the reasons.