Here, I will help you out, seems you too lazy to do it.
Beto, signed for 25m on a 4 year deal, 6.25m a year, 2 years left, his book price is 12.5m.
Garner, signed for 15m, 3.75m a year, 1 year left, his book price is 3.75m.
Selling Beto for 20m, would give us a profit of 7.5m.
Selling Garner for 15m, would give us a profit of 11.35m.
18.85m *profit, spread over a 5 year contract would give us 94.25m to spend on players, for the purposes of PSR.
The above doesnt factor in wages, thus the *profit would be much higher.
The biggest problem with the above would be the almost 70m we would need to find over the next 5 years, not to mention the increased wages of 5 players on 5 year contracts, but hey, PSR is dead easy and im sure somebody will explain it all away.
the end.