I was thinking 30 max.
But I'm being way too unrealistic with "Higuain to Juve" and you can imagine how impossible will be to get those better strikers.
I'm just dreaming of another 50m spent on two players, Secco style, and those two players to be Higuain and Jovetic. There are better players for sure, but there is 0% buying them while I still give some 0.1% chance of getting Jojo and Higuain in package.
Sell Quag, Krasic, Elia and Melo for 40-45m, buy Higuain, Jovetic and Caceres for 60. Add some oldies but goldies like Pizarro for the bench. The wage budget remains the same after we get rid of the 4-5 leeches that don't even get to play. The defense still leaves a lot to be desired but it's gonna be a very strong starting XI (Buffon ; Licht, Barzagli, Chiellini, Caceres ; Vidal, Pirlo, Marchisio ; Jovetic, Higuain, Vucinic) and a decent bench (Storari ; De Ceglie, Bonucci, Pizarro, Pazienza, Pepe, Matri). If you're imaginative enough, you could even find some space for Giovinco there.