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You really need 2-2-2-4 AL. Article 215 of the code governs branch circuit installations (which this is). Table 310.16 says #2 AL in USE-2 is good for 100 amps. This would be the four wire twisted, direct burial "mobile home service" cable. If you have lots of rocks, you might want conduit. As a sub-panel off of your house main panel, you have to have four wires, two hots, a neutral and a separate ground. In addition, the sub-panel at the outbuilding must have the neutral and ground bars isolated from each other. Many small panels (six to eight breaker size) come only with one bar, insulated from the box, use this for the neutral and buy an additional ground bar and screw it directly to the box, they usually provide additional screw holes properly spaced for this. Also sink a ground rod and tie it to this ground bar. many localities insist on bare solid copper for the ground rod wire, but the code allows alot of leeway, just that you cannot splice it. It sounds like you need to consult with an electrician or someone knowledgeable in your local requirements in addition to the NEC. Bad wiring burns down alot of houses and buildings each year, so do it right. Charles
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