So PCD of the two gears is 101.90mm or 4.012"
If you went with 20DP and use 22:58T that would give you a PCD of 4.000". Add a bit of fiddling with depth of cut and you could get away with that if you don't fancy making a cutter to the tooth profile shown in the detail
Just applying simple practical experience
EDIT, as the Gearbox is mounted on slotted holes you don't have to be too worried about exact PCD so if you want to stick with cheap MOD cutters than 1.25MOD and a ratio of say 22:59 would give 101.25 so the 0.65mm difference is easily taken up by sliding the gearbox
PS do check my hurried maths as I'm meant to be off out working.
Edited By JasonB on 12/07/2019 08:17:00