The speed of light is 11,802,852,672 inches per second
The frequency for CB channel 20 is 27,200,000 Hz
To get the wavelength take the speed of light and divide that by the wavelength...
11,802,852,672 ÷ 27,200,000 = 433.9284...
Then divide that by 4 for 1/4 wavelength...
433.9284... ÷ 4 = 108.482... inches.
This is where the 108 inches amount comes from.
Although, none of this takes into account various other things such as the fact that our antennas are not made out of an infinitely thin perfect conductor and are not placed over a perfect ground, all of which and more will have their effects.
Now about your 103 inch length... Some calculators try and factor said real world concerns into their calculations, thus giving a lower number than the pure number I calculated above. This is done by removing 5% (although some use other values are sometimes used, 5% is the norm on the ham radio side at least) from the calculation above, so...
108.482 x 0.95 = 103.06 inches... Look familiar?
In the real world this 5% subtraction is only really a rule of thumb. In my experience, tuned CB 1/4 wavelength whips mounted to cars averages closer to 105 inches for me, although, again, this wasn't a specific length and varies from vehicle to vehicle...
Hope this helps.
The DB