99 years old now in 2025 - what year born?

Today, 19 December 2025 if a person is 99 years old now, what year was he born? See below:

If 99 years old, year of birth is:
1925 or 1926*

*It depends on whether he was born before or after 1 January 1926.

If now 99 years and his year of birth 1925 if he was born after 19 December 1925 until 31 december 1925 inclusively, and his year of birth is 1926 if he was born from 1 January 1926 to 19 December 1926.

Other examples:

If now 12 years, year of birth 2012 or 2013
If now 16 years, year of birth 2008 or 2009
If now 18 years, year of birth 2006 or 2007
If now 57 years, year of birth 1967 or 1968

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