Well we should get Iaquinta off the books too, that's an extra 3m/yr there. If we sell Matri we could get at least 10m+ and if it were up to me I would sell Gio and De Ceglie too. Also, if we can manage to scrape a few mil up from Melo, Ziegler etc that won't hurt.
Ibra I think would cost maybe 15m + 7m/yr at lowest and Higuain 20-25 + 3-5/yr so say 35m outlay + extra 10m year wages. If we get rid of a few like I said we could clear up at least 6-7m/yr plus get ~25m for sales. And don't forget, these players would bring in additional merchandise, maybe sponsors and success in CL too. i.e. increased revenue.
I don't know what other obligations we have and what we have available to spend, but with those figures I don't think it's too far fetched....