When an investment becomes worthless (or, in your case, almost worthless) then the loss of investment income becomes deductible as a capital loss.
So you would enter this exactly as you would enter any other investment sale. The purchase date is the date that you bought the investment, the purchase price is what you paid (in your example $100), the sale date is the date that you were certain that the investment was worthless and the sale price is whatever settlement that you received (in your example 0.10).
This results in a loss of all the money invested minus whatever settlement was received which is exactly what really happened.
@wms52
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"