132 years old now in 2023 - what year born?

Today, 7 December 2023 if a person is 132 years old now, what year was he born? See below:

If 132 years old, year of birth is:
1890 or 1891*

*It depends on whether he was born before or after 1 January 1891.

If now 132 years and his year of birth 1890 if he was born after 7 December 1890 until 31 december 1890 inclusively, and his year of birth is 1891 if he was born from 1 January 1891 to 7 December 1891.

Other examples:

If now 5 years, year of birth 2017 or 2018
If now 18 years, year of birth 2004 or 2005
If now 26 years, year of birth 1996 or 1997
If now 46 years, year of birth 1976 or 1977

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