Thats what I want for next season:
Buffon
Beck-Bonucci-Chiellini-De Ceglie/Ziegler
Melo-Marchisio
Krasic-Pastore or Sanchez-Giovinco
Matri
Beck would cost about 8M.
Ziegler would be a free transfer.
I would not redeem Aquilani for 16M, perhaps for 10M but that is unlikely. I would put Marchisio as CM instead of him.
For De Ceglie, he will be back soon and has the rest of the season to prove if he can start for us.
I want Giovinco back.
Pastore or Sanchez would cost around 30M and one of them would be amazing.
I would buy Quagliarella if we manage to lower his price.
So, I think that this would fit into our budget: Beck(8M), Ziegler(free), Giovinco(free), Sanchez or Pastore(30M) + the loan fees(Matri, Quag).
I would not buy pepe, he is useful but 10M(2,5+7,5) is too high. I would put primavera players as subs instead.
Sell: Grygera, Grosso, Sissoko, Iaquinta, Amauri, Storari or Manninger, Martinez and Tiago. We could get potentially 20-25M for all of those.
Brazzo's contract expires and we do not redeem Motta and Pepe. For Aquilani, I am not quite sure, lets see what he can do in the last 14 games.