I hate to say this but if someone can't afford to spend less than 100 bucks for a tortoise how are they going to feed this animal? And properly care for it? Maybe not a good time for your friend to get a tortoise or any animal for that matter.
With a hatchling you need reserves of money in case of vet bills, medicines, equipment that may get broken and need replacing and so on.
Not sure it's a good idea until your friend has a bit more money, in my opinion.
Speaking from experience, sulcatas are really expensive! They grow fast, eat a ton, and need really controlled heat and humidity set ups. Perhaps your friend could join this forum and spend time learning and saving for this awesome creature for a while
When my daughter was ready for pets of her own and started researching different animals, she got her eye on reptiles and tortoises. We fell in love with the Sulcata but had to consider how big they get and how much room they would need very quickly. Our idea of adopting a pet is that once they enter our home, they never leave, meaning that we must be prepared to care for them throughout their entire lifespan (definitely something to consider with sulcata tortoise). When properly cared for these animals can live a very long time, and that means they will at some point get sick like all of us do and require medical care. We've had cats and dogs and I can honestly say that just preventive annual care is at least couple hundred per animal per year. Never mind illness or minor emergency. Recently one of my cats had ear infection. The antibiotic and ear drops alone were 150$, never mind the exam, LABs (microscopic and stuff). The cat is doing much better thank God but my daughter's "vet account" suffered losses of 400$, which means postponing her baby tortoises vet well check. I'm not saying this to rain on your friend's parade. I'm always happy to see people love and want to care for animals. It's just the practical side of it that can be challenging and before people go through it themselves, they have no way of knowing any of that. Pet stores for sure never tell their customers how expensive pet ownership can be. I'm thinking if your friend is on tight budget, perhaps go with different pet. Reptiles are not as "easy" to keep as generally believed. Setting up proper habitat alone costs a lot. It takes a lot more than just "a lamp". I'd encourage everyone thinking of adopting baby tort to first study the care sheets and hang around the forum for a while to see what kinds of issues other keepers have with different breeds. Your friend is already step ahead by you being on this forum. Best of luck to your friend.