How valuable are good backlinks?

Hey guys, I have compiled a spread sheet containing over 100 backlink opportunities. I have even sorted them in many different categories such as, free vs not free, dofollow vs nofollow, easy, medium , hard. The sheet contains 20 90+ DA opportunities, 20 80+ DA opportunities, 20 70+ DA opportunities, 20 60+ DA opportunities, and 20 50 and below DA opportunities. I’m curious on wether or not to charge or give it away for free. Are sheets with good backlink opportunities valuable?