You have a choice of several excellent porros at $100: Leupold Yosemite 6x30 or 8x30 (if eyeglasses aren't worn); Nikon Action Extreme ATB 7x35; Bushnell Legend 8x40; Celestron Ultima DX. The latter might be too heavy.
With a bias to the Yosemite 6x30. Excellent bin. Wide FOV. Quite compact and light with great view. It would even fit all ages of nephew starting at 5 or 6 up to old age. And with the money left over you can given him a field guide too!
The following I haven't tried but I'd like to hear the options of those who have looked through them.
Failing that roofs at $100 just aren't that good but a UK and a US magazine said the Swift Reliant 744 8x42 (phase corrected too) for $104 was a good buy but no one here has tried one (yet). Not the widest FOV (downside for a youngester) but decent close focus.
Some of the Bushnell Excursions might work too but they're drifting up out of that price range but the Bushnell Excursion 8x28 is $90. Phase corrected too.
The real problem is at $100 you aren't going to get phase corrected roofs plus quality is going to be a bit hit or miss.
Why do you think you need roofs? Aside from owning some nice roofs yourself
