Same, has to be 6 or 7 at least ideally. Barkley, Rudi, christensen, Azpi, Jorginho, RLC, CHO, Kenedy, Alonso, Werner and Pulisic if big money offered. That'd my "sale" list. Although Werner i like so id be prepared to let him stay, i think he offers something. But anything over 35-40 and id sell Pulisic.
Gilmour back out on loan along with Ampadu, good players but not quite the right level. Gallagher and Broja return. But i suspect a deal might be done for Broja tbh. But no way id sell Gallagher,
Then of course the likes of Drinkwater,, Bakayoko, Batshuayi, Baba Rahman etc all go.