I think we may need to sell more than one unfortunately to avoid further deductions.
As I understand it we are already over the allowed 105m loss based on accounts 21/22 and 22/23. In year ending 23/24 we need to at least show a break even situation to have any hope of avoiding more points being deducted next season.
I feel that even if we are over the 105m when you add 21/22 and 22/23 but the there is no further loss in 23/24 then the double jeopardy argument would probably prevent further points being taken.
In 22/23 as per the accounts we lost 89m but that loss was hugely pruned for PSR purposes, however, bar large player sales in the current tax year it is hard to see how we avoid another big loss, unless there were once off items in the last accounts which won't be repeated.