The Whales, a historic hotel situated in the Carnegie Hill neighborhood of Manhattan’s Upper East Side, is converting 87 hotel rooms and suites into 21 luxury condominiums. The 10-story residential building features high-end finishes while retaining the architectural quality of a pre-war building. Among the residences is a 4,179-square-foot, full-floor penthouse with panoramic views from a wraparound terrace and roof deck.