Sancho to Chelsea is a guaranteed 25m and his wages were 10m per season, so 35m there.
AC Milan had agreed a 30m transfer for Zirkzee in the summer, so they could potentially do something there.
Napoli in for Rashford could be possible, as Conte seems to have a blindspot for "could have beens" from the PL.
Casemiro to Saudi
Antony loan.
Berada could also move some pieces around in the academy to generate the cash.
Although, his selling of Cole Palmer, Morgan Rogers and Lavia were mooted as great deals at the time, but eventually turned out to be mistakes.