Hello, and thank for seeking technical assistance for your Mac .I am Sr. Mac Support Specialist, TD at your service.
After much searching (thanks for your patience), I recommend you stick with researching Olympus brand Digital Voice recorders, if for the reason that this vendor is much more Mac compatible with their digital recorder software than Panasonic.
Here is the Link (below) for the list of available Digital Voice recorders that you can research.
To know which one specifically will appeal to your daughters needs, I will have to leave to your discretion.
(Mac compatible recorders)
Now this link is not a price list, but it will allow you to look over the various Mac compatible Olympus digital recorders that are offered by the vendor. By clicking on the different model names within the list, you will see a picture of the digital recorder as well as if that model is Mac compatible.
There were too many Olympus models for me to source a specific model within the $90-120 price range for you. However, all you need to do to resolve this, is to take the model numbers of those recorders which appeal to you from the list, and simply take the model their prices using Google.
This is the easiest way to narrow down which of these models will be the one you choose.
If you have need for further assistance, please do not hesitate to reply back to this post.