The counter example is 1 + 27
Step-by-step explanation
The sum of two different odd numbers is divisble by 4.
The above statement is not always true. The counterexample that will disprove this statement is:
Two odd numbers such as ;
1 is an odd number and 27 is an odd number
1 + 27 = 28
28 is not divisible by 4.
Hence, the counter example is 1 + 27