Princeton gets largest gift ever

Newsmax reports:

Peter Lewis, chairman of auto insurer Progressive Corp. and a major backer of Democratic causes, has pledged $101 million to Princeton University - the largest single gift in the school's history.

When I read stuff like this my mind wanders to irrelevant topics, like:

Why do rich guys always donate some strange sum, like $87 billion and 35 cents? How do they calculate that? A jerk like me would give in multiples of ten. Like I would not donate $9.97 to my alma mater, I always spring for $10.

Why 101 million? Why not an even 100, or even 99 million? Is it because the previously largest gift was 100 million, and Lewis wants to top that? Or did his accountants decide that 101 million was the exact amount Lewis had to give in order to reduce his total tax liability to $387.21?

These are subtle matters, which require deep thought.