Some scenario that comes in mind if we really need to lower the costs:
If we won’t reach the CL, I’d sell Szczesny. Forget about Donnarumma, would be stupid to give him 10m (which already is stupid, even if I wasn’t against, or if we reach CL), I’d rather give another chance to Perin with Buffon as backup.
All the other obvious sales are the players away on loan, and Rabiot, Ramsey, Bernardeschi and perhaps Bentancur. Either way I expect one of Rabiot and Bentancur to stay, and I guess it will be Bentancur.
Doesnt seem very likely that we’ll keep Morata as 10m and 5m loan is quite a lot if you miss 60-80m revenues.
Same goes for Ronaldo I think. It will be him or Dybala who will leave, with the books easier to balance if we sell Ronaldo.
As far as buying players hopefully we’re able to buy Locatelli. Bring Rovella to the club and if there’s any money, buy Aouar.
Im not so keen op Gosens, people to forget that he’s a wingback and it would be a gamble to buy him and use him as left back. Tbh it doesn’t seem very logical to me to invest in a LB while already having Sandro, who remains good enough.
Hopefully Everton is willing to swap Rabiot and Kean, promote Da Graca as backup even if it’s early days for him at the big stage.
Sign a good left winger
X - Dybala/Kean - Chiesa
Aouar - Locatelli - McKennie
Sandro - Demiral - De Ligt - Cuadrado
Perin
X - Dybala/Kean - Kulusevski
Rovella - Arthur - Bentancur
Pellegrini - Chiellini - Bonucci - Danilo
Buffon
With Da Graca, Dragusin and Fagioli as extra options
Squad would be a lot cheaper, younger and more sustainable