You have a grid containing the numbers 1 - 100 as shown below, all in order, except that 13 is switched with 40, (in red).
Now for the question...
How many ways can you pick two different groups of 9 numbers (like the one in green above) such that the sum of the 9 numbers inside is the same for both of them?
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There are 6 4 possible 3 x 3 grids, and from left to right on the top, their sums are 1 0 8 , 1 1 7 , 1 2 6 , ....
Similarly, each row of 8 such 3 x 3 grids is an arithmetic progression that increases by 9 each time... The 4 0 has had 2 7 subtracted, so any 3 x 3 grid three to the left of any 3 x 3 grid containing the 1 3 will suffice. There are 3 such grids.
By the same argument, for any 3 x 3 grid containing the 4 0 , a corresponding 3 x 3 grid can be found 3 to the right of it. And there are 6 such grids.
Finally we have the box containing 13 in the lower right matching the box containing 40 in the top middle.
So in total we have 6 + 3 + 1 = 1 0 ways.