Answer:
Yes, they could use a $100 gift certificate to buy 12 tickets.
Explanation:
Going by 3 tickets
3 tickets is $23.25
6 tickets is $46.05 ($23.25 x 2 = $46.05)
9 tickets is $69.75 ($23.25 x 3 = $69.75)
12 tickets is $93.00 ($23.25 x 4 = $93 or $93.00)
Hope this helps!