Kane has already rejected a move to PSG despite their making a way bigger offer than Bayern Munich. He wanted to sign for Bayern Munich instead. But no matter how much the player wants this deal it is still up to Tottenham chairman Levy's last words about the deal. PSG offered 100 million euros according to rumours.
Therefore I don't expect him to accept an offer lower than that level from Bayern Munich as well. Levy is aware that they are going to lose him for free if he doesn't let him go now. He had better not let this happen if he doesn't want to lose him like that.