Zapata and Zhirkov would cost about 20m each. Alonso and Ivanovic could cost about 20m each. 40m spent wisely would cover a lot of gaps in the team. And these are just examples of ~20m players, you could also buy Grosso for 10m and Schweini for free that could upgrade the team. I dont think it's wise to splash out 40m on one player in our current situation.