if $100 is your cap, I'd suggest either steelseries, corsair, or possibly audio technica if you can catch a pair on sale.
the siberia v2 is a good ~$70 model, better than most in its price range. good punchy bass too. if you want to go wireless, the Vengeance 2000 is solid headset - range is good and the mic is decent.
audio-technica makes the ath-m50, some of the best midrange headphones out there now, but they're +$50 more than your max. if you can save longer for a pair, I highly doubt you'd regret it.
Steelseries Siberia V2:
http
/www.headset-ratings.com/steelseries-siberia-v2-headset/
Corsair Vengeance 2000:
http
/www.headset-ratings.com/corsair-vengeance-2000-wireless-7-1-gaming-headset/
ATH-M50:
http
/www.headset-ratings.com/audio-technica-ath-m50-professional-studio-headphones/
peace and happy gaming