Spell Pen Max?

[Tilomere]

Is it possible to break spell resistance on Golem/Wisps?

Do golems/wisps merely have 100 spell resistance like undead have generally 100 fort, or is it higher?

I was looking at flesh to stone on an earth savant, and it looked like the 1d20+Pen roll could exceed 100 and stick if it was only 100, and it would almost be easy with debuffs.

20 levels

12 Enhancements
3 racial (non-dragonborn arcanum)
2 Spell Penetration 2 Savant Trees
7 Earth Savant Cores 1-6

17 Items
8 Equipment (Nightmothers)
4 Insight
2 Quality Spell Penetration
2 Spell Augmentation: Arcane
1 Eye of The Beholder 3 Piece set

19 ED
5 Magistar
2 Echoes of Ancestor: Wizard
3 Magistar Master of Transmutation
3 Piercing Spellcraft Magistar
3 Piercing Spellcraft Exalted Angel twist
3 Piercing Spellcraft Draconic twist

17 Feats
8 Spell Penx3
9 Past Livesx6

5 Buffs
1 Guild
4 Grouped with Spellsinger (1 caster level + 3 spell pen)

4 Debuffs
???Chain/Magic Missile + Nullmagic Strike???
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90 Spell Penetration + 4 Debuff = Break SR on wisps/golems?