The M+1 peak is caused and shows the relative abundance of 13C
13C is found in relative abundance of 1.1%
So, if M+1 has an \(\frac{m}{z}\) value of 4.4, that means there are 4 carbons since \(\frac{4.4}{1.1}\) = 4
Imagine a compound containing 2 carbon atoms. Either of them has an approximately 1 in 100 chance of being 13C.
There's therefore a 2 in 100 chance of the molecule as a whole containing one 13C atom rather than a 12C atom - which leaves a 98 in 100 chance of both atoms being 12C. That means that the ratio of the height of the M+1 peak to the M+ peak will be approximately 2 : 98. That's pretty close to having an M+1 peak approximately 2% of the height of the M+ peak.
Normally there is only a M peak shown, since we are given simplified graphs but if shown the complete then we can see a tiny peak immediately next to the M peak, called the M+1 peak