That seems way too high for me. He's a 28 year old winger on massive wages who might be leaving because Mbappe demands a starting spot, and the team was better with Isco in his place anyways and they have Asensio coming up too.
If he was fully healthy, at his age and with the market what it is, I would say 90-100M is right because its just impossible to find wingers who score 1 in every 2 games. But if he misses 40% of games, I would think his fee would go down somewhat commensurately, and he'd go for 60-70M.
People said James would go for 60M and instead he went for 9M for 2 years and an option (!) to pay 30 for him permanently. He's 26 and healthy, but he's also not a wide player and those cost more than 10s because they're much easier to fit into a team and harder to find, and you need 2 of them most of the time.