Knowing Napoli, they'll either sell Osimhen for something close to 100 million or not sell him at all. They're not in a hurry to sell, but if a good offer arrives they'll take it. If you remember the last summer transfer market, Napoli said there's a price on Osimhen, he's for sale if you can afford him. They basically said "you want Osimhen, bring 150 million and you can have him".
Times have changed and believe me with the euros coming up and new strikers coming into the limelight’s nobody is paying 100m for any of Napoli players be it Osinhem or Kvara; the Napoli team better tell new coach Conte to make valuable additions; improve the squad and challenge for titles next season