It's possible, but not likely. Pereyra seems to be close to Napoli so that's around 18mil. Then there is the possible sale of Zaza to Wolfsburg which would cover a 25-30mil of the fee. Then the departure of Hernanes for around 10mil, and then the minor sums from selling a few loan players and Padoin which result to like 5mil by the end of the summer. Morata gave us 30mil as a leaving present.
18+30+10+5+30=93mil, which amounts to the fee for Higuain. We've spent around 40-50mil for Alves, Pjanic, Lemina and Benatia so far. Might even be room for a 20mil signing like Pjaca.
I know someone might say ''It doesn't work that way blah blah'', but it's not really far from the truth either that the club really could spend a good 90mil right now and still be financially in a great position considering all the ins and outs.