Need A Reco For A X-Mas Gift

I am looking to purchase a x-mas gift for someone I don't know extremely well. I know they really like scotch, but I am not sure what they would like, or what there preferences are. The few times I have been with the person it was on business trips and they ordered Dewars. I'm guessing if this wasn't going on an expense report they would have had something nicer?

I am not looking for anything too exotic or different, probably more well known. I would like it to be @ $100 or so, and give a very good impression of being very nice and sophisticated. I would like to "WOW" the person, as this will be a surprise for them.

Any ideas you can give me would be GREATLY appreciated. Thank you!!