If this were FIFA 2021 or a dream:
Sell: Dybala (40 mil) , Ronaldo (25 mil) , Ramsey (10 mil) , Bernardeschi (no one will pay a dime for him), Sandro (15 mil), Bonucci (10 mil), De Sciglio (free), Rugani (5 mil)
Buy: Gosens (35 mil), Locatelli (40 mil), Pogba (60 mil), Vlahovic (30 mil), promote a couple of guys from the youth team if needed.
Since this is neither FIFA 2021 nor a dream,this is what I can reasonably expect or hope for:
Sell: Demiral (35 mil, I don't want him gone, but if have to sacrifice someone, I don't mind it being him), Ramsey (5 mil), Bernardeschi (loan out), De Sciglio (loan out).
Buy: Locatelli (40 mil).