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Why is 100 not a leap year?

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But 100 is a century year and it is not divisible by 400. Hence, 100 is not a leap year and the last leap year in 100 years is the year 96. Hence, we have (25 - 1 = 24) leap years, if we exclude the year 100. Now, (100 - 24 = 76) is the remaining number of years which are non leaping.
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