\(\text{Ta có:}\)
\(B=1+3+3^2+3^3+3^4+3^5+3^6+3^7+.......+3^{96}+3^{97}+3^{98}+3^{99}\)
\(=\left(1+3+3^2+3^3\right)+\left(3^4+3^5+3^6+3^7\right)+.....+\left(3^{96}+3^{97}+3^{98}+3^{99}\right)\)
\(=40+\left[3^4\left(1+3+3^2+3^3\right)\right]+.....+\left[3^{96}\left(1+3+3^2+3^3\right)\right]\)
\(=40+3^4\cdot40+....+3^{96}\cdot40\)
\(=40\left(1+3^4+....+3^{96}\right)\)
\(\Rightarrow B⋮40\)