Wiring basement how many can lights can I put on a 15amp or 20amp circuit? Thank you

Where are you located? Yes, this makes a difference.

Unless I am corrected, I would say 1920 watts(80% of 2400) 20X120=2400 watts.
32 X 60 Watt Bulbs= 1820 watts.

1440 Watts is 80% of 1800 watts(15amps X 120volts)
24 60watt bulbs is 1440 watts.

Figure your wattage bulb you are goung to use into 1440, that will be maximum bulbs.

Those numbers are right, but you must use the rated wattage of the fixture, not the bulb you will be using.

The reason I gave the answer I did is because some areas DO have restrictions on the number of devices/fixtures on a circuit.