There are 11 numbers divisible by 9 between 1 and 100, and 25 numbers divisible by 4 between 1 and 100.
So there are 11 + 25 = 36, so 36 numbers divisible by one or the other, but this also includes every number which is divisible by both 9 and 4 twice.
So, for example, 36 and 72 is counted once as a number divisible by 9, and then again as a number divisible by 4. Count of such number which are counted twice 2