It says the KMC X9-L comes with 112 links can someone confirm If its 112 links including the master link or is it 112 links and a master link =13 links?

Why so concerned? Most people will remove a few links, to make it fit.

For X9L, 112 Links includes KMC's "Missing Link". Complete chains are always an even number of links except when it's all half link or if you insert a half link connector.