Create a Fresh Wordpress Theme from Design

I have a design that I wish to turn into a Wordpress theme. I do not want an artisteer created theme but a fresh custom coded design from scratch form my given design. It should be clean and very light and the pages should load as fast as possible. I have the spots that I want to be able to place Google adsenseads just by typing or pasting my line f code and the ads generated automatically at the desired exact spots. The theme should also allow easy customization of background color by typing in the desired code instead of having to change the css style sheet. also id like to have an option to tun on background image then a special menu so users don't have to fiddle again with the style sheet code to add a background image. My budget is $99 for the job and I will pay you once you have the working design ready. All rights transferred to me and you shall never use it ever again for other purposes. I have the need for 4 more WP design themes if this is done right so please place your bid and let me know your experience developing such themes.