higuain
costa
matuidi
khedira
rugani
de Sciglio
Pjaca
Perin
I think all will be gone, for sure. The maybes are Berna, Ramsey, and Bonucci. I’d sell all of them, but I could see a Bonucci staying because De Ligt will be on the sidelines for awhile. I don’t think they’ll be able to sell Danilo.
Romero and Pellegrini could be sold/loaned as well, although I’d keep Pellegrini and let him backup Sandro. Romero could be a cheap replacement for Rugani.
As for incoming, a mid, maybe two, a 9, and a wingback or two. Maybe a winger, but I don’t want Chiesa.