Yes, you are correct that $100 is not likely to trigger an audit.
Both approaches above are valid, but since it is interest and your name is on the account, it makes sense to just report the amount as if you received a 1099-INT with your name on it.
If you do decide to enter it as "Other income", be sure to label it as Income in Respect of a Decedent (IRD) and not as interest income.
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