Tammy Abraham definitely should go to Milan, he would be a perfect fit for them and definitely something that would be amazing. We should really consider how Roma is just not that good and Abraham wants to be in a team that is much better because he deserves to be in a team that is much better. This is why I believe that we are going to see this transfer done.
The problem is that I am not entirely sure if Milan has this kind of money, doesn't mean that they don't, but feels like they usually do not spend this much money on players. I can see that it is an issue, but we need to realize that Milan won't be spending some 50 million or whatever on Abraham, even 30 is questionable, the negotiation with Roma will take some time for sure.
AC milan seems is really focusing for their forward lines because after gets Alvaro Morata from Atletico Madrid seem Milan didn't stopped to buy more striker and previously Milan was linked to Dortmund player Niclas Fuellkrug but this player choose West Ham as his next club and now Milan has been switching their target to Roma player Tammy Abraham and seems now Milan will make Tammy Abraham transfer as their priority because reported whether it Milan and Roma still under negotiation for this transfer
Besides got long term injured basically Tammy Abraham didn't gets any place on Roma starting lineup and it proven when Tammy Abraham have already recovered from his injured but De Rossi is never considering him to playing regularly because De Rossi is more likely to playing Dybala or Lukaku for front lines besides that the arrival of Artem Dovbyk also will makes Tammy Abraham will facing difficult situation so i think he should be leave Roma and look for new club
And about Tammy Abraham transfer fees according to the latest news of this transfer it says Milan didn't offering money to Roma because recently Milan want to swap Tammy Abraham with at least 3 players and they are Luka Jovic, Davide Calabria and Noah Okafor as part of the deal and it's interesting to see whether Roma will accept this offers or not