$100 milli per year seems like a bit much. But don't forget Simon made like $400 million for 8 years on AI. I don't see her doing this unless it's like 30-50 milli per season, tbqh.
I love Bey above all when it comes to the contemporary divas, but to be honest, Rihanna would be the best bet for this. And she would be a good example of having the XFactor versus being overwhelmingly talented vocally.