I think we will cut down the wages to around 200m per season before tax
So the easiest way is
CR7 out 31M
Ramsey out Fagioli in 6M save
Rabiot out Locatelli in 2M save
Alex Sandro out Gosens in 2M save
Tek out Donnaruma in 3.5M deficit
Bonucci out backup Chiello Dragusin Danilo 6.5M save
Total 44m >> make total salary 236 - 44
192M
Only Donnaruma get higher salary
We need to reinforce left wing and attacker
So we can put around 8M salary in that post
Or Chiesa on the left Kulu on the right
Correia backup left, Berna backup right
If we can sell Berna, we can get player like Orsolini as backup or go for Boga or Depay to fill the left wing so Chiesa, Kulu on the right
Dybala is dispensable if we played 4-3-3 as he does not occupy any position. But he will be influential if we played 4231 seeing him in more advanced second striker role
But I prefer to sell Dybala and goes for pure #9 like Vlahovic so 4-3-3 will be our Dominant formation
Locatelli, Benta, Rabiot, Arthur, McKenney and Fagioli for 3 spots in midfield
This midfield still need at least 2 upgrades
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