I have seen many very popular sites that have naked and explicit pictures
It's completely irrelevant what you have seen and what you have not seen. Relevant are the Terms of Service.
>>> I am giving away $100 to the person who can fix my site.
The idea of "fixing" a site and getting accepted then is widespread but a bit ridiculous nevertheless. Adsense want applications for sites that fit their needs and abide to their rules right away. Any fiddling around to make an unwanted site somehow suitable after an initial rejection is understandably frowned upon. We've seen many sites getting rejected once - and forever on.