The IBU calculators may provide IBU estimates of over 100 IBUs. Such estimations are probably incorrect. Some people say that people cannot taste IBUs in excess of 100. Consequently I would go with 88 IBUs here.
But just because you can't taste it doesn't mean you can't measure it. Admittedly, we generally taste our beers (!) but you can certainly have a calculated value above the taste threshold.
It's not clear to me whether IBUs over 100 is a tasting issue or a chemistry issue.