Audero is under 21 - so lets count the number as 23. Of that list, only Marchisio is home grown. We are allowed 25 over the age of 21 if you have 4 home grown. This means we are allowed 22 assuming we don't bring in another senior home grown player (such as Mirante, Marrone or Immobile for instance). Bottom line is we need a net cut of 1 player.
My guess is:
2 forwards (including Pjaca) in, and Zaza out = +1
3 mids out (Pereyra, Hernanes, Asamoah?) and 1 in (Matic? who knows) = -2
OR we do 2 mids out and 1 in and replace Neto with Mirante
After that bringing in a player like Immobile or an under 21 player like Gabigol on top of that would not effect the quota.
The solution could be registering 2 U-21 HG from primavera(Romagna and Macek for example) then you can have 25 players over 21yrs registered.
Would that work?
1.HG- Marchisio
HG - Audero(U-21)*
HG- Romagna(U-21)*
HG- Macek(U-21)*
Mandragora if stays (U-21)*
Gabigol if signed (U-21)*
+24 players on top of that:
GK : 2.Buffon, 3.Neto
DF : 4.Barzagli, 5.Bonucci, 6.Chiellini, 7.Rugani, 8.Benatia, 9.Evra, 10.Licht, 11.Alves, 12.Sandro
MID : 13.Pogba, 14.Pjanic, 15.Khedira, 16.Sturaro, 17.Lemina, 18.Asamoah, 19.Hernanes/DM
ATT : 20.Dybala, 21.Mandzukic, 22.Pjaca, 23.CF
*(U-21) can be added as much as you want.
IF those 3 HG(Audero,Romagna,Macek) are have to be counted then we need to cut off 1 player who is over 21yrs.(Hernanes/Asa)