Sam Altman-led OpenAI could ring in the new year 2024 with some good news – it is in early talks to raise new funds at a valuation of at least $100 billion. What Happened: If it goes through, this will be at least a $10 billion increase in valuation for the Microsoft Corp.-backed (NASDAQ:MSFT) AI startup from the previously reported $90 billion number, according to Bloomberg. It will also be a more than three-fold increase in the AI startup’s valuation from the previous round less than 12 months ago. OpenAI counts Microsoft amongst its biggest investors – the Satya Nadella-led company has inve…