I don't think Bayern Munich needs to be too hasty in making an offer for Joshua Kimmich to keep him because his performance has not been that impressive this season.
Instead of spending more money on Joshua Kimmich, it is better to look for other player options that are much better, as was the case when Bayern Munich took Kane, who was clearly able to play well straight away and make big contribution with the several goals and assists he created.
If Barcelona really wants Joshua Kimmich then it not big problem for Bayern Munich and of course there are still some great players out there who of course want to play with Bayern Munich because they are also strong and have the potential to win titles every season.
It is also reported that Manchester United will be hunting for players in the midfielder position and if this is true then the fight to get Joshua Kimmich depends on how many offers are made by Barcelona and Manchester United.
However, I still think that spending an excessive amount of money just to be able to have Joshua Kimmich figure is decision that must be considered.
Well if Bayern Munich are still considering to renew Joshua Kimmich's contract it may mean that he's still important to their squad and has a role to play, maybe they're keeping him based on his experience and influence to the younger player else they would've place him on a transfer, however signing a player that could deliver quick results is still very important and I think they should still con sider making a move again for Fulham's Joao Palhinha cause he controls the midfield very well and performs better than Kimmich.
If United thinks bringing Kimmich to their squad would benefit them, then they could be making a worst mistake than Amràbat, it would be better if they could go for a better and younger player instead maybe some like Kobbie Maino with much better experience would do, going for Palhinha as well won't be a bad idea, and it would be a little easier since he's still in the EPL.