Ceara: The $100 Mil pricetag is the estimate price the artwork was expected to sell at.

The value of the gems was originally estimated at a MERE $16-20 Mil, but recent estimates put it at ~28 Mil since he needed to get every stone certified "ethically sourced". I think the increase may be the interest on the loan to buy the diamonds in the 1st place ...

A Source



BTW This was displayed LAST YEAR and has bounced around for quite some time.

I haven't heard of it ACTUALLY being purchased, though.