Just waiting for Spurs to sign him and say, "we heard that Everton were interested a month ago but apparently Everton have a series of steps they take, so we just contacted his club and him about an hour ago and got it done"
Do you have to do this? Say we sold Braithwaite for 80 million could we buy 2 players for 40 million each and account it as that, be done with it this year and not have to think about it again going forward?