For the centre-forward position Lukaku is still one of the strongest candidates. As the player also wants Inter it is only up to a reasonable deal between Inter and Chelsea.
but from what i see lukaku will have to return to chelsea that's because inter don't want to spend a lot of money buying lukaku for a very high price, and chelsea won't sell for the low price either, chelsea has already sold many of their players that they they paid for a high price and had to sell for a low price, making chelsea not profit, so it makes sense that chelsea asks a high price for lukaku, and I doubt that inter will accept paying a high price, so lukaku will have to come back for chelsea
It was one of the biggest mistakes Chelsea have made in their history that they signed Lukaku back from Inter for a whopping 113 milion euro transfer fee. He came back and didn't make a decent contribution at all. Now Chelsea are desperate to find a formula for him as they don't look like they have any plans for him in the team.
If Chelsea are keen on selling him then they should be aware that they can't sell him for a price near the one they signed him back. His value is 40 million euros and the reasonable thing would be to ask for his current value the most. I think Inter wouldn't find paying 30-40 million euros too expensive. I mean they wouldn't if they don't have plans to spend lots of money on some more important transfers.
But in hindsight does it surprise you that Chelsea paid that whopping amount for Lukaku? Chelsea went nuts on the transfer market, it was as if they lost control and they bought everyone who couldn't hide fast enough. There activity in the market was outrageous and of course the clubs noticed that and knew that they could ask any price literally. I don't know whether their plan is to change that this season, but when Pochettino wants to get rid of so many players, there are also many gaps left that need to be filled again.