If you must use a SUT, you can either place a ~200R resistor on the primary side and no added resistance on the secondary side (47K only) or a ~43K resistor on the secondary side of the SUT, in parallel with 47K, to achieve a net 100R load. However, I am puzzled when you say your phono stage affords the built-in option of 100R; that implies to me that it must have gain sufficient for at least some low output MC cartridges, in which case you might not need a SUT. Because 100R is not a load value one associates with high output, i.e., MM/MI cartridges.
But like Almarg says, you don't want to use BOTH the 100R setting AND the 1:15 SUT.
But like Almarg says, you don't want to use BOTH the 100R setting AND the 1:15 SUT.