Not sure why you're giving such a big gift to someone you just "like". Are you trying to buy his love or something? I think it probably made him very uncomfortable .. Maybe with some strings attached.
$100.00 is just over the top! It's just too much. He isn't your fiancée or long term boyfriend. He was right to refuse. You would have been putting him in a position where he would owe you. He doesn't want that.