There's no reason not to cut thyroid tablets. I've done it a lot.
T4 has a long half life and stays in your body for weeks. So, you don't have to take exactly the same dose every day (a weekly average is more important than an exact daily amount).
If I were you, I'd split the 88 into four quarters (approximately 22 mcg each) and take one of those quarters every other day. That will give you an extra 11 per day, which will be 99 (very close to 100). Don't trust your memory; get a calendar to write down what you take every day.
I recently visited my Dr. She had me taking an anxiety drug that was affecting me with a rash. I knew that drug had to be tapered to come off and I did it by cutting. She told me she was pleased with my method for that drug but warned me to never cut my thyroid drug. She indicated it was not doable because of how the pill is made.