$50, I think it can be done. Since this is already in HTML /CSS. So, you can expect the freelancer only break it into theme files, and with no widget, not function, no theme option, no documentation. But, with the wp_list_categories().
So, you will still need to edit all the php files for content. LOL
ah come on guys,.. be nice. I’m sure he can find ‘someone’ to code out a WP theme for $50 – 100 … of course.. he’ll get what he’s paid for !!!