Berahino would be a very good 2nd choice striker, available for £20 million and the positive would be even if we missed out on him we would make either Stoke or Palace pay more in wages or if we did sign then we would scupper them signing a good striker.
Berahino, William's and Gueye in for a combined £37 million would be decent business in this transfer window where Mane alone cost £34 million.
Providing the whole £100 Mil budget is correct then it would leave us with around £60 million to bring in a GK, CM and LM with another £40 million+ coming in from the inevitable sale of Stones.