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For home users (up to 5) its $99 with shedloads of bells & whistles (which may or may not be of any interest), or you pay over twice as much, for less software for one seat of business version. Er...?
I run a SOHO setup also with 2 children's PCs & would not feel inclined to stump up $219 (usually translates to 219, not 138 -ouch) annually for both of us plus more for the kids, which is why I'm trying Libre Office to see if it will work for us. MS Office H&B is 240 here - that's got to be good for 3-5 years vs 600-1000 subscription over that time..