The logic follows here is:A leap year is a year that is either completely divisible by 4 or 400.If the year is a regular year then it must be completely divisible by 4 and if the year is a century year then must be completely divisible by 400.If the year is not completely divisible by 4 or 400 then it will not be a leap year.Now, check each option one by one1) 2100It is a century year so it must be completely divisible by 400.? 2100 ÷ 400? 5.25As, 2100 is not completely divisible by 400, therefore it is not a leap year.2) 2040It is a regular year then it must be completely divisible by 4.? 2040 ÷ 4? 510As, 2040 is completely divisible by 4, therefore it is a leap year.3) 2000It is a century year then must be completely divisible by 400.? 2000 ÷ 400? 5As, 2000 is completely divisible by 400, therefore it is a leap year.4) 1996It is a regular year then it must be completely divisible by 4.? 1996 ÷ 4? 499As, 1996 is completely divisible by 4, therefore it is a leap year.Hence, the correct answer is "2100".