West Ham United are set to slap a British record £100million price tag on the head of Declan Rice in a bid to price him out of a move to Manchester United. United have been interested in Rice, who still has four years to run on his contract, for the last year but failed to tempt the Hammers into selling last summer. Ole Gunnar Solskjaer was set to revive his interest in the England international in January, especially with Paul Pogba expected to make another bid to leave Old Trafford. But the Hammers don’t want to sell Rice, who they see as their most prized asset, and are ready to try and price him out of any potential move. They also have the added advantage that Rice is happy in east London and isn’t pushing for a move to the fallen Premier League giants. Premier League champions Manchester City have also been keeping close tabs on him but Manuel Pellegrini’s outfit are digging their heels in. Solskjaer has also got Leicester City’s James Maddison on his wanted list and could now decide that he is a better option and focus on trying to sign him instead. Former United defender Gary…