Chelsea have a big budget, and United have already come to terms with the departure of Ronaldo and are ready to let him go for a small amount (like 15 million pounds), the main issue is his salary (but he agrees to lower it just to get into the top club playing in the Champions League) . I'm hoping for him to move to Bayern, although that would mean Bayern will let Lewandowski go in peace (which I wouldn't want), but a move to Chelsea would also be a good end to this situation.
I read this news and indeed there are some who say that he is willing to reduce his salary as long as he plays in the Champions League next season.
The hope of him going to Bayern with a decrease in salary may still be possible but there is indeed a small chance especially in this case Bayern clearly say they don't need Ronaldo because it doesn't fit their game philosophy but with a cheap price and a suitable salary (not too big) I think this would be a pretty good thing to reckon with.