Because of the Guard Band (narrow frequency range that separates two ranges of wider frequency, in order to avoid interference which would result in decreased quality for transmission).
In LTE Guard Band is 10% of available bandwidth.
So, in the 20 MHz: 10% = 2.000 KHz.
And remaining is 18.000 KHz.
So: 18.000 / 180 = 100
Note: it do not apply for 1.4 MHz