Link building for payroll site

Link building project for a niche payroll site in the UK. This is a trial project with a budget of around $100 but we may extend the project if it is successful. Quality of links is far more important than quantity, we're anticipating a total of 10-20 links from pages with a PR in the range of 2-5, and we'd prefer the links to appear gradually. If you think we're being optimistic by all means let us know with what you think is a realistic bid. I'm happy to supply keywords and information about the company where necessary. - Links should be from industry (payroll, employment, recruitment, contracting) related sites. - Links from UK sites would be preferred, but not if that compromises quality. - Definitely no blog or forum links. - Sites should all be english speaking. Usual Restrictions and requirements: - We would like to see samples of your previous work - Links need to be manually submitted, permanent, one way, and search engine friendly. - No more than 20 outbound links per page - No links should come from link farms, 'spammy' sites, profiles, directories, social bookmarking, scraper or mirror sites. - No links from porn sites, gambling sites, banned sites etc. - Links should all be static, followable, from indexable pages, no javascript. - One link per domain. - Links should be from domains within different IP ranges. - We reserve the right to refuse unsuitable links, but hopefully that will be unnecessary. If you are unsure about a link get in touch. - A spreadsheet of the links and their details would be great for verification purposes, and would speed up the whole process.