May I ask how you managed to lost both of these at once? It was hardware failure of something else? You had only one copy if the seed?
It is a lesson where we learned:
1. It is a rare case when 2FA can actually bite you in the ass.
2. Store your seed in at least 2 different locations.
Be glad that this is only $100.
Probably stored the seed on his phone and broke it.
I'd recommend using paper as one of your "other" locations. Spreading your coins over different wallets can help too. Although 100$ isn't that much to do that.