76 years old now in 2023 - what year born?

Today, 26 March 2023 if a person is 76 years old now, what year was he born? See below:

If 76 years old, year of birth is:
1946 or 1947*

*It depends on whether he was born before or after 1 January 1947.

If now 76 years and his year of birth 1946 if he was born after 26 March 1946 until 31 december 1946 inclusively, and his year of birth is 1947 if he was born from 1 January 1947 to 26 March 1947.

Other examples:

If now 11 years, year of birth 2011 or 2012
If now 17 years, year of birth 2005 or 2006
If now 19 years, year of birth 2003 or 2004
If now 45 years, year of birth 1977 or 1978

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