It depends on how compatible the card is, as it is a card from the "early days" ´Beeing limited to 32 MB is a drawback as well. On the positive side the RAM banks are already fully populted so the buyer does not have to search for 4 MB simms.
In any case 100$ is too little unless the there ar huge compatibility issues. If it were a blizzard 2040 it won't go for under 200 EUR, so I guess 100 EUR / 150 $ would be a good price. Maybe even a little bit more when you can confirm that it runs well with "modern" OS and Software.