I picked up a Yamaha 5.1 system and love it. It's not in your $100 budget but then anything in that range is not worth it in the end.
If I was going to go super cheap and limit myself to $100 I would just buy a computer speaker system and plug it into my entertainment system...it would be a better system than a $100 "home theatre" would be.
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"I'll keep my money, guns and freedom. You can keep the "Change."