Tasha believes that she can rewrite the difference a hundred 120 - 36 as a product of the gcf of the two numbers and another difference is she correct explain her answer

Tasha is correct. The distributive property applies, so she can use any factor she likes, even an irrational one.

120 - 36 = 12*10 - 12*3 = 12(10 - 3) . . . . . using the GCF (=12)

This can also be written

... 120 - 36 = π((120/π) - (36/π)) . . . . . . . . using an arbitrary irrational factor

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