Think the first sales ideally should be:
Bernard: 12m
Gylfi: 13m
Davies: 10m
Kenny: 10m
Gylfi/Bernard help free up big wages and Bernard/Davies/Kenny represent FFP profit to help with the books.
That combined with loans (again) for the Bolasie and Sandro crowd and hopefully permanent sales for the Besic, Tosun, Dowell types might free up the space needed.
Delph probably stays with Baines going plus he provides midfield depth (in theory). Carlo likes Keane and in the right role he plays well enough. Theo survives to provide depth. If the right offer comes in for Mina and we can replace him with a starting caliber player then sell him, if not he stays. Pickford likely sticks around. I’m not optimistic that we can sell Iwobi without hurting the books.
That is ~50-55m in total sales and >500k per week off the books (including Morgan).
Add that to whatever there already was to spend and maybe we have 80-100m to spend and ~500k in wages. It has to enable us to buy/loan starting caliber CM, RM, LM and RB and at least 1, maybe two, bench caliber CMs and possibly a young attacker.
We would have:
Pickford/Lossl
New/Coleman
Mina/Keane
Holgate/Branthwaite
Digne/Nkounkou (Delph)
New/Theo
Gomes/Delph
New/New
New/Gordon
DCL, Richey, Moise
plus Iwobi, Gbamin, Baningme, Ellis, Gibson and the others