These are my figures/thinking..
Pickford - committed up to £30m
Rooney - small fee/deal with Rooney/Man Utd - £5m-£10m
Sigurdsson - £30m
Klaassen - £26/27m
Sandro - £5.2m
Keane - £25m
roughly £120m. Rooney/Sigurdsson/Sandro can all play up front and we have the possibility of loans/youth like DCL/Lookman as backup. Much stronger than just relying on Lukaku.
Sales -
Niasse £5m
Deulofeu - £8-12m
Lukaku £75-90m
Barkley £25-30m (who knows maybe more?)
Cleverley - £8m
McCarthy - potentially £15m+ if we sell
£135m-160m if that happens.
It's possible we will still have that €100m war chest left for future signings, wheeling and dealing in that scenario, while getting in 6 fresh faces, internationals/hungry players who are focused on making Everton a CL club, and winnings things.