$100 can buy a lot of things, but can it buy a good pair of speakers for your desktop? I found the Edifier MR4s on Amazon for just over $109 and on eBay for $90, both new direct from the factory.
The Audience ClairAudient 1+1 Personal Reference Speakers are small-footprint monitors, designed for small rooms or desktops where only a reference-caliber loudspeaker will do.