4,8,12,16,20,24,28,32,36,40,44,48,52,56,60,64,68,72,76,80,84,88,92,96,100,104,108,112,116,120,124,128,132,136,140,144,148,152,156,160,164,168,172,176,180,184,188,192,196 those are the multiples if 4 so their for 64 is not a multiple of 4
If she wants to know how to pay taxes she should visit the governments webiste. This is a third party website and could give her unreliable infortmation, she should be checking with the governments website.