We better sell first or use in swap : Costa (~22m), Berna (~16m), Rugani (~1m), Ramsey (~3m), Perin (~6m), Higuain(~19m),MDS(~3m), Matuidi (0), Khedira (0)
Those numbers are approx rounded up their book value in 30/06/2020 total ~70m
And amount of wages+tax (gross) : Costa 10.5m ,Berna 5.25m, Rugani 5.25m, Ramsey 10.6m, Perin 4m, Higuain 13m, MDS 3.5m , Matuidi 7m, Khedira 10.5m
That is ~70m gross wages there