Completely market neutral Option strategy

So here’s the question: Is there any possible strategy that is completely market neutral?

Hence, I want to spend 100 USD in year 2020 and want to get 100 USD back in year 2021 without taking any risk?

thanks a lot in advance!

Put $100 under the mattress.

can you please also tell me how to book this as an expense in my accounting?

It’s solved already. The right answer is a box spread (european options).