Explanation:

- Let's consider the number of hens as H and goats as G.

- Each animal has one head, so $H+G=100$.

- Hens have 2 feet, and goats have 4 feet, so the total number of feet is $2H+4G=348$.

- We can solve these equations:

- From the first equation, $H=100-G$.

- Substitute in the second: $2(100-G)+4G=348$.

- This simplifies to $200-2G+4G=348$.

- Which simplifies further to $2G=148$.

- Therefore, $G=74$.

- Option 2: 74 is the correct number of goats.