His market value is estimated at €45m and Atalanta want the double to let him go? So wonderful football transfer is these days! Mind you Atalanta got him for less than half of his current market value. Since his contract expires in 2027, they still have the time to wait and see how things will be for him if he avoid injuries and perform better otherwise they will lose easy €60m from Manchester United.
The actual price from the player is not depending on the market value. The value determined by the club who owned the contract. Mbappe's value was around 120m but PSG priced him more than it. You can't use marketvalue as a way to determine the real price from the player. The team itself who will determine its buyer must pay how much price to get the player. It's really wrong if you were taking marketvalue published by transfermarkt as measurement to determine the price from the player.
MU doesn't have money now. MU has no choice other than change its target once atalanta is not wanna let hojlund go with less price.