Only Ashwin is correct here. 100, 200 and 300 are not considered leap years due to the actual extra time in one year that is not generally considered anywhere.
In specified terms, the earth actually makes a complete revolution in 365 days, 5 hours, 49 minutes and 16 seconds i.e, 365.2425 days.
0.2425*4=0.97 days.
So when we add one day to a leap year in every four years, we are actually adding another 0.03 days so that it becomes a day. And in 400 years, it is adding 3 days in total.
So to compensate for this, three leap days must be taken out during that 400 year period. The Gregorian calendar reform implemented this adjustment by making an exception that there is a leap year every four years.
Now, a year divisible by hundred is not considered a leap year, unless it is also divisible by 400, and hence the answer given by Ashwin.
I’m currently preparing for IIT and hope to get into the Madras branch :)
Regards
Rahul