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.
That is the reason Tottenham are so afraid of losing Harry Kane, the emergence of another big club in the Premier League has made it increasingly difficult for Tottenham to compete in the European zone. Just imagine if Tottenham were without a goal machine which has so often saved them with goals born from Kane feet and head. Tottenham cannot forever hold Kane from continuing to play with them, Kane contract, which has one more year left, means that Tottenham will lose Kane sooner or later.
Kane could leave Tottenham when his contract expires, but Tottenham need to do something before one of their most valued players leaves for free. In this situation, the selling option is inevitable for Tottenham to get money rather than letting Kane leave without any income for the club.