I just bought the Gold Wireless Headset and they are right at your budget of $100. Sound isn't going to blow you away but none will at your price range. It does sound pretty good for the price, has a built in hidden mic which pics up well, bass is decent, it's light enough to be worn for extended periods of time, is compatible with PS3 and PS4 just in case you ever upgrade, battery life is pretty good too. I'd recommend them.
Or you could use any 3.5mm headset plugged into the controller.