Why are we even including Bonucci's fee here ? That is part of last summer's transaction which Milan will their fulfill their formalties to pay the remaining installments. This has nothing to do with the Higuain deal. We're talking about this window where Higuain is a separate deal.
On the other hand we are doing an equal swap deal involving Bonucci-Caldara with both valued at 40M. Dont confuse last summer's transaction with this summer.