Assuming we keep Lichsteiner:
IN:
Alves - 0
Pjanic - 38m
Kovacic - 0 (loan)
Berardi - 25m
Benatia - 0m (loan)
Mandragora - (already ours)
Mirante - 3m
Lemina - 9.5
Morata - 25m (to cancel buy out clause)
TOTAL SPEND = 101m
OUT:
Cuadrado - 0m
Caceres - 0m
Asamoah - 12m
Pereyra - 14m
Hernanes - 8m
Padoin - 2m
Neto - 7m
Isla - 5m
Coman - 2m (2nd loan installment from Bayern)
Rubinho - 0m (needs to go for quota reasons)
TOTAL PROCEEDS: 50m.
NET SPEND = 51m
SQUAD:
GKs: Buffon, Mirante, Audero (1 Home Grown + 1 U-21) - Amount to be counted 2
DEFs: Lichsteiner, Alves, Lirola, Benatia, Barzagli, Bonucci, Chiellini, Rugani, Evra, Sandro (1 U-21) - Amount to be counted 9
MIDs: Khedira, Marchisio, Pogba, Pjanic, Kovacic, Sturaro, Lemina, Mandragora (1 Home Grown + 1 U-21) - Amount to be counted 7
FWDs: Dybala, Berardi, Morata, Mandzukic, Zaza - Amount to be counted 5
Total amount to be counted = 23. 2 Home grown players (Mirante & Marchisio). Maximum allowable is 25 including 4 Home Grown. Therefore 23 works.
That squad is unreal. Only issue for me is the reserve keepers may not be good enough if Buffon gets injured. Otherwise, we are REAL champions league contenders.