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Because 90 = XC and 9 = IX so it follows that 99 is XCIX in accordance with the rules and regulations governing todays Roman numeral system introduced during the Middle Ages which had nothing to do with the ancient Romans.

But there is evidence to suggest that the ancient Romans would have calculated the equivalent of 99 on an abacus counting device as LXXXXVIIII and then abridged it to IC in written form because the Latin word for 99 is undecentum which literally means 'one from a hundred'

If we add I to LXXXXVIIII it becomes C but in order to retain its original value we must subtract I from C therfore LXXXXVIIII = IC

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Q: Why don't we write 99 as IC in roman numerals?
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