Was thinking the same. Only way it could happen is if we cashed in on Zaza but I cannot see Allegri wanting to start the season with Dybala, Jesus, Berardi and Mandzukic as his forwards because that is basically 3 support strikers and 1 proper centre forward. If we kept Zaza, then 5 forwards may be considered as overkill unless Allegri decides to play a 433 with Jesus on the left - but I don't see that happening either.
30m for Morata is likely to be a lump sum, while the 25m for Berardi is likely to be via installments and it is highly likely that we will include players within the Berardi deal to lower that sum somewhat. The 30m for Morata could be used for another buy out clause - such as Pjanic should we go there.