Muppet theory on!
Pogba has a written agreement for a % of the sale as well as a fidelity bonus. Since he's also a Juventus employee there is a matter of social charges too, 4/5m extra. The fidelity bonus would be lost if it's Pogba who initiates the transfer, what he has not done yet.
Marotta would accept to pay this amount or deduct it from the transfer amount in order for United to pay later. Which is what Juventus did with Roma for Pjanic. He had the right for 6m on the 38m of his release clause and he gave it up. Juventus bought him for 32m and he will get the 6m over his salaries at Juventus. Roma doesn't have to pay social charges on top of those 6m, and Juventus can pay it in multiple installments.
To sum up:
Tuttosports says that Marotta received a 110+10 offer he rejected as the sum includes the 20m Raiola and Pogba are supposed to get (and the Italian IRS gets 4m). Furthermore the IRS will get a fine amount based on the profit of this sale. Indeed Pogba is a fully amortized asset in the balance sheet. He will only show as a huge benefit. Any accountant will see that buying Pipita or any other player will not amortize this sale. If the amortization is over 3 years, in order to break even on the balance sheet to avoid further taxes, Juventus has to buy for 300m.
The right scenario is that United handles the fidelity bonus and Pogba is sold "only" for 100m, or 90m with formal bonus to get later.
Sky Italia said that Higuain and Pogba are not correlated. Juventus is supposed to sell if the net amount for Juventus is 110m minimum. Which could mean a 120m offer with Pogba asking to leave and renouncing on the fidelity bonus.
The reason why Raiola needs to talk to Pogba right now maybe?
Anyway Juventus is at 150m buy and 30m sell for Morata. Higuain will cost 15m gross, Pjanic will cost 9m gross, Benatia will cost 6m gross, same for Alves. Pogba, to stay, would also need an increase. So either way this is not sustainable unless the salary structure is fully reviewed or the annual charges of players are annually amortized, e.g. with this sale.
End of the muppet theory!