Rafa Leao valued over 100m could leave AC Milan, the rumors are for big fight between him and the club for the missing of the renew on his contract expiring in 24 months.
100 million euros is not a too big amount for rich teams now. Besides it is like the new normal in the transfer market. Teams are spending this much money like nothing these days. Football industry is continuing to change every year and players are getting more expensive in time. This is not good for big teams in debt of course. They have to deal with financial fair-play or so to be able to make this kind of transfers happen as well.
As for Leao I think there will be a couple of teams going for him in the summer. The first team coming to my mind is Manchester City now. They are rumoured to be after this transfer already actually. This would be a solid addition to the attacking line. Maybe Real Madrid might be another team trying to sign him. But the issues is that they have Vinicius Jr on the left wing. In that case he might need to play on the opposite wing which he can do actually.