You probably move both Gil and Solomon on in the summer. Then that leaves you with:
Johnson
Son
Richarlison
Kulu
Velez
That then gives you the ability to sign 1/2 Forwards in the summer, depending whether we keep or loan Velez.
In Midfield we will move on Hojberg and Los Celso this summer which will allow us to sign 2 midfielders.
In the defence unless we sell Emerson Royale I cannot see how we can strengthen our backline.
We also have to probably move on Sess, Regulon and Ndombele getting very little money for them in the process.
Yep, all that is pretty reasonable.
Though in midfield it depends on some other factors. We surely should move PEH and Lo Celso, so we'd have left - Sarr, Bentancur, Bissouma, Skippy, Maddisson and Kulusevski. We for sure have to add 1 player there, someone similar to Gallagher (most likely not him though). But that would give us some decent depth. Maybe if Devine does very well in his loan we could use him as 2nd incoming player already?
In defense we could theoretically take a punt on an attacking fullback. Royal and Benny are very good options from the bench, but their attacking contribution could be better. But that is already luxury kind of addition.
Regarding moving on players, I'd add Tanganga, Rodon and Spence there as well.
So, let's keep expectation realistic, shall we.
Out - Solomon, Gil, PEH, Lo Celso, Sess, Regulion, Ndombelly, Tanganga, Rodon, Spence.
In - Kimmich, Leao, Oshmien
?