Step 1: Recall the current gain of a CE amplifier.
For a common-emitter amplifier operating at low frequencies,
\[
A_i \approx h_{fe}.
\]
Given,
\[
h_{fe}=100.
\]
Step 2: Determine the current gain.
The load resistance affects the voltage gain but has negligible effect on the current gain.
Therefore,
\[
A_i \approx 100.
\]
Hence,
\[
\boxed{100}
\]
Therefore,
\[
\boxed{(C)}
\]
is the correct answer.