Divisible by 9 are 9,18,27,36,45,54,63,72,81,90,99,108,117,126,135, 144, 153
Divisible by 4 are 36,72,108 and 144
So, divisible by 9 but not by 4 = 17-4 = 13
VALENTINES
Lets arrange the letters alphabetically INDIANS => ADIINNS
Words starting with A = 6!/(2!*2!) = 180
Words starting with D = 6!/(2!*2!) = 180
Words starting with IA = 5!/(2!) = 60
Words starting with ID = 5!/(2!) = 60
Words starting with II = 5!/(2!) = 60