I think you should just change 100 coins to 99 coins, just like stars, it would make it easier.

I mean you could set 1 coin for item ans still collect 100 coins, but i's harder to count for everyone. I'd suggest in this category to strictly match the "coins for item" with the number of coins you have to collect (10, 25, 50 and 99) so you can see on the screen the progress of the speedrun at each coins collected.