Instead of quoting the general "calendar repeats every 28 years" rule, verify the repeat year directly by counting odd days — the standard technique for finding when a weekday-date pairing recurs.
Since the accumulated weekday shift from 1996 to 2024 comes out to exactly 0 (a multiple of 7), every one of the twelve friends' birthdays falls back on the same day of the week as it did in 1996, and no earlier year before 2025 gives a zero remainder for all of them together.
Therefore, the correct answer is 2024.
