IMO, USB mics are crap.
If this is something that she'll be doing long-term;
I'd suggest getting a RE-320 and a decent (inexpensive) audio interface.
Less expensive than the RE-20... very similar sound (albiet with a mid presence boost)... with hotter output
My wife has worked in Radio for ~30 years (morning show on the local classic-rock station).
Throughout their studios (three different stations) each mic is either a RE-20 or RE-320.
The sound just works...
Though not within the stated $100 budget, if VOs are something she has to produce (assuming it's not temporary basis), it's less expensive to buy decent gear once.
If she goes with a USB mic, it'll ultimately end up in the trash.