Indeed Bayern Munich is the closest team to Harry Kane and if Tottenham let this player leave the team for the next season, they will accept the offer from Bayern Munich and let him join this team because Bayern Munich is the team Tottenham know they can pay them the money they need.
The certainty of Harry Kane becoming Bayern Munich's new striker is highly anticipated because it has been reported that Tottenham will let him go this season rather than losing the opportunity to earn money because next season his contract at Tottenham will expire. Under these circumstances it is highly likely that Tottenham will accept a third offer from Bayern Munich as continuing to charge such a high price for this player will cost them money.
Seeing Bayern Munich's performance yesterday in a friendly match, it can be seen that they really need a sharp striker, and so far looking at Harry Kane's appearance in the English Premier League Harry Kane is a prolific striker, his average number of goals each season is quite good, and I think Bayern Munich is only one step away from being able to get him, and the certainty of his presence in the Bayern Munich squad will make the club let go of another player, that the club no longer needs.