Your valuation simply does not make any sense.
1. Firstly we know you can afford £160m. You can probably afford £300m
2. You have set the market price high with £100m for the beautiful Jack. Kane is clearly a more valuable player
3. Thirdly despite what many of you are saying, we don't need to sell. Yes, the debt is massive but it is well structured and manageable.
4. Does Kane want to go? Yes, of course. But if he goes on strike until August - so what? In the end he will have to start playing again or he is not in the England squad and he does not get his dream move to United next summer.
5. Three years on his contract means he is still very sellable next year
6. We'll need replacement players - a striker is £60m maybe more now they know we have cash. Plus we hope to buy a few more so we have a good chance of one them becoming a superstar that you can buy in three years (see Bale's money)
7. We want a nice little profit on the deal
8. So £60m for a striker, a few more at £20-40m each and some profit plus the uplift/tax because it is City seems to equal £160m not £100m
One other point that no-one has mentioned is that, maybe, and this is just supposition, the new stadium naming rights could be contingent on Kane staying.