140 years old now in 2023 - what year born?

Today, 7 December 2023 if a person is 140 years old now, what year was he born? See below:

If 140 years old, year of birth is:
1882 or 1883*

*It depends on whether he was born before or after 1 January 1883.

If now 140 years and his year of birth 1882 if he was born after 7 December 1882 until 31 december 1882 inclusively, and his year of birth is 1883 if he was born from 1 January 1883 to 7 December 1883.

Other examples:

If now 9 years, year of birth 2013 or 2014
If now 12 years, year of birth 2010 or 2011
If now 23 years, year of birth 1999 or 2000
If now 52 years, year of birth 1970 or 1971

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