Lets assume Inzaghi stays or we replace him with another 3-5-2 playing coach.
Onana - STAY - clear number 1.
Handanovic - STAY/OUT - new one year deal as a clear 2nd keeper role, with reduced wages. Or a replacement for same role with half the wages Handa is on now.
Cordaz - STAY - new deal for mascot keeper.
Bastoni - STAY - first choice for the left side, needs a 2-3mil improvement on contract.
de Vrij - OUT - contract running out, too expensive (4mil/season) to renew as a backup option.
Acerbi - STAY - probably will be redeemed from Lazio, can start some games but mainly replacing de Vrij as backup choice in the middle.
Skriniar - OUT - leaving.
D'Ambrosio - OUT - contract running out, would not renew. Solid for many years but it is time to leave now.
Fontanarosa - OUT - loan.
Dimarco - STAY - certain to stay.
Gosens - STAY - I'd keep the LWB as it is if he wants to stay.
Dalbert - OUT - lul.
Bellanova - OUT - simply not good enough.
Dumfries - OUT - probably need to raise some money and he's the clear option to get at least something out of.
Darmian - STAY - easy stay whether on DCR or WBR, preferably a backup for either position though.
Zanotti - OUT - loan.
Brozovic - OUT - not a guaranteed starter anymore, time to cash in for hopefully 20-30mil.
Barella - STAY - easy stay.
Asllani - STAY - sub for Calha as a regista, unless he wants more playing time and requests a move.
Calhanoglu - STAY - easy stay.
Gagliardini - OUT - leaving.
Mkhitaryan - STAY - will continue to be valuable for Inzaghi if the coach stays, preferably more on bench though.
Lautaro - STAY - easy stay.
Lukaku - OUT - clearly not worth the 8mil per season.
Correa - OUT - sale, loan, contract termination - just GTFO.
Dzeko - OUT - should play way way less, thus giving him a new contract worth 5mil season is just not a good deal.
Carboni - OUT - loan.
OUT: Handanovic, de Vrij, Skriniar, D'Ambrosio, Dalbert, Bellanova, Dumfries, Brozovic, Gagliardini, Lukaku, Correa, Dzeko.
- 12 players out, 40-45mil off wages per season, 45-60mil received from sales of Brozo and Dumfries.
* Handa with reduced wages, or another 2nd choice keeper
* 2 dc's, starter for middle and right side
* 1 WBR, starter to replace Dumfries. Darmian back to being a substitute for the role.
* Fabbian replacing Gags
* 1 MC, preferably a starter to bench Mkhitaryan but probably a cheap option like Pereyra to sub for Mkhi.
* 2-3 strikers depending on whether Dzeko would accept a big wage cut.
Wages of 2nd choice keeper (1,5m-2,5m) 2 DCs combined (6-7mil), 1 WBR (2-3mil), Fabbian (1,5-2), 1 MC (2,5-3,5mil), 2-3 strikers (10-15mil).
= combined 23-33mil, making a slight cut in wages.
Money needs to be spent on DC's and Dumfries replacement, with 1 MC probably being a free/low cost and strikers being free (Thuram/Firmino), loan (Scamacca?) and relying on a youngster as 4th option (Satriano/Esposito).