100k/year in San Francisco is definitely low income.

Official government figures using an exemplary family of four (two adults two children) already classified a household income of $117,400 as low income back in 2018. By 2025, that threshold has risen to $159,000.

San Francisco: Where a six-figure salary is 'low income' - https://www.bbc.com/news/world-us-canada-44725026

Places Where a Six-Figure Salary is Considered 'Low Income' - https://internewscast.com/news/places-where-a-six-figure-salary-is-considered-low-income/