Well this season they can factor in CL revenues from last year, plus CL this year which is higher revenues due to more matches.
And only City earned more revenue from the PL last season.
True re Jesus' salary - he's on £250k per week, so I'd imagine Saudi but noise of him leaving has died down somewhat. They'll have a clear out of Ramsdale, Nketieh, Nelson, Smith Rowe, Patino etc and those players alone I'd imagine would get something like;
Ramsdale - £30m
Nketieh - £25m
Nelson - £15m
Smith Rowe - £20m
Patino - £7m
Plus if Zinny and Jesus go I'd imagine that's probably another £70m+ for the pair.