It's only a solution for full and empty, and grossly inaccurate in between.
The gauge would expect about 15 Ohms at a half tank, but with a 90 Ohm sender and a 45 Ohm resistor, you will have 22.5 Ohms and the gauge will show nearly 3/4 tank. When you actually have 1/4 tank of fuel, the gauge will show a half tank.