Let us work from the bottom of the building to understand the winning scenarios:
If the dog is at level 1, the command of 1 level down has to be given and thus dog will reach level 0 which will result in a win. Thus level 1 is always a winning position
If the dog is at level 2, the person will have no other option but to bring down the dog by level 1. His opponent will start at level 1 and win the game. Thus level 2 is a losing position
W = Win
L = Lose
If the dog is at Level 3 or Level 4, the dog can be given command of jumping down 3 or 4 levels and thus dog will reach level 0 and the person giving the command will be the winner.
W = Win
L = Lose
If the dog is at Level 5, it can be given the command to go down either 1 or 3 or 4 levels and will land on Level 4 or Level 2 or Level 1. The person would want the dog to land in such a way that the opponent gets the dog in losing position thus at this stage dog has to jump down 3 levels and land at level 2. Thus level 5 is a winning position
If the dog is at Level 6, it can be given the command to go down either 1 or 3 or 4 levels and will land on Level 5 or Level 3 or Level 2.The person would want the dog to land in such a way that the opponent gets the dog in losing position thus at this stage dog has to jump down 4 levels and land at level 2. Thus level 6 is a winning position.
If the dog is at Level 7, it can be given the command to go down either 1 or 3 or 4 levels and will land on Level 6 or Level 4 or Level 3. All of which is a winning position for the opponent. Therefore, whoever gets Level 7 is sure to lose
W = Win
L = Lose
If the dog is in level 8, then he can be given the command to jump down 1 level leaving the opponent at Level 7 which is a losing position. Thus level 8 is winning position.
If the dog is at Level 9, it can be given the command to go down either 1 or 3 or 4 levels and will land on Level 8 or Level 6 or Level 5.All of which are a winning position and hence level 9 is a losing position
If the dog is at Level 10, it can be given the command to go down either 1 or 3 or 4 levels and will land on Level 9 or Level 7 or Level 6.The person would want the dog to land in such a way that the opponent gets the dog in losing position thus at this stage dog has to jump down 3 levels and land at level 7. Thus level 10 is a winning position.
W = Win
L = Lose
We see that a similar condition has been discussed earlier also, and hence a pattern is emerging.
If the player receives the dog on the level which is of form 7k or 7k+2 then the person is sure to lose the game.
The lowest 3-digit number is 100 but it is of the form 7k+2 hence a losing position. Hence 101 is the lowest 3-digit number which is a winning position.