So a realistic mercato so far:
Out: Immobile (8M), Zaza (7.5M), Isla (7M - salary 1.4M net), Vucinic (6M - salary 3M net), Quagliarella (exchange - salary 2.1M net), Giovinco (7M - salary of 1.4M net), Peluso (4M - salary 0.8M net), Sorensen (4M), Rossi (1.5M), Gouano (1M), De Ceglie (free loan - salary 1.3M net, we pay half), Motta (free loan - salary 0.6M net, we pay half), Pasquato (free loan) = around 47M in sales and reduction of around 10M in salaries net
In: Coman (free - salary around 0.7M net), Sorensen (2.5M), Pasquato (1.5M), Isla's 2nd half (4.5M), Sturaro (6M - remains at Genoa), Romulo (5M, salary of 0.8M), Balanta (6M - salary 1M net), Iturbe (20M - salary 1.5M net), Morata (18M - salary 1.5M), Guarin (10M + Quagliarella - 3M net salary) = 63.5M in signing fees, + around 8.7M in salaries net
If this all happens, it's around 15M spending in signing fees (which will go on installments) without increasing the salary sheet.
We keep the starting team and 352 primarily.
The bench would have: Storari, Ogbonna, Balanta, Caceres, Padoin, Guarin, Marchisio, Coman, Iturbe, Morata. Looks good to me. We'd still need a LB, I don't think we'll sign one though.