Bayern Munich offered €80m with add-ons the last as far as I know. Levy shouldn't resist for getting at least €100m. I think they can find a middle way at around €90m. Levy must be aware of the serious situation that they will lose him for free certainly.
Tottenham don't need to depend on Kane. They can sign an average level but good scorer also. It is all about improving their team effort be more successful at the end of the day.
Tottenham without Kane are just be on the level of Aston Villa. Take nothing away from the other players in the team but Kane is what has made that team a top team in the premier league for a long time.
The best option for Spurs is to sell Kane for around €90m and use that money to get another world class striker. They can't get anybody as good as Kane or better but they can get a good striker that can do what Kane does to an extent. If Spurs don't sell Kane and they lose him for free next season, it would be hard for them to get another world class striker because strikers are very expensive.