I may be mistaken, but at the moment it could turn out that we will buy the following players (assigned values by option values and market values respectively):
Estigarribia: €5 mio.
Caceres: €8 mio. (His option value).
50% Giaccherini: €5-6 mio. (As far as I know, Marotta didn't make an option = price goes up)
Pogba: €2 mio. (Raiola will probably receive some money, which would be considered as a transfer cost in my book)
Verratti: €8 mio. (I highly doubt Marotta's negotiating skills).
Kondogbia: €5 mio.
Borriello: €8 mio. (Everything points in the same direction - he will be bought. Conte likes him. Again, I doubt Marotta's negotiating skills).
Leali: €5 mio.
All in all; €47 mio. Afterwards we can begin strengthen our team with players that will add this Juventus an significantly improvement in the positions needed (especially in attack). That is Suarez, Higuain, Cavani, Asamoah, Giovinco, some defenders and the like.
However, it worries me that we can spend that amount on players who would act as back-ups. I agree that Cacares, Verratti, Pogba etc. are great players and that it is important to add talents. I just hope we have the money to spend the majority on quality given CL next season and teams like Merda who plan adding quality to their team (but history shows that Inter need another Calciopoli to win again, As Moggi described it).
I hope for a good summer!!