Well, we will make around 40m you would think from a big clear-out (Adebayor 15m, Bellamy 4m, SWP 3m, Bridge 4m, Santa Cruz 3m, Jo 2m, Caicedo 1m, Onuoha 6m - not sure if any of the so-called "flops" would be moved on after one season but it is possible) so 100m would actually mean around 60m if that were the case. If Tevez goes, suddenly 100m becomes almost available from sales.
Sneijder + Coentrao + Sanchez/Hazard + Lukaku or another promising forward + a few younger/older to replace the outgoing would set us back around 100m.