The free Microsoft Windows 10 upgrade offer was ended on 29th July 2016 and it not be extended. User’s who upgraded the windows 10 before of 29th July 2016 will be used the free features as long as their device lasts.
License cost for Windows 10 Home will surely above $100 for the Pro version.
References:
http://www.nbcnews.com/tech/tech-news/deadline-looms-microsoft-s-free-windows-10-offer-n617126
http://www.zdnet.com/article/what-happens-free-windows-10-upgrades-after-july-29-2016/