if the budget was really £200m, then this is my list :
1. Pure ST : either Kane or Lukaku = max. £100m
2. DM : Tchoeumani or Kamara or Bissouma = max £60m
3. CB : Bastoni or Lacroix = max £40m
4. LW : Sancho = max £80m (if we can't get ST target)
ofc,,we must sell half of the deadwood or player that hasn't much gametime this season :
1. Tammy = £40m
2. Tomori = £25m
3. Zouma = £30m (even tuchel didn't trust him at the back 3)
4. Jorginho = £40m (he'll turn 30 on december 2021, if we're really give long contract on Kante, we can't have 2 Old MF in this time. so this is time to sell jorgi)
5. Barkley = £20m
6. RLC = £20m
7. half of deadwood (Batshuayi, zapacosta, bakayoko, drinkwater, kenedy, victor moses) = it's lucky when we can get £50m for all of them
8. Ampadu = let see in pre-season if he can impress tuchel aswell,,other that we can release him for £20m
Total sell = minimum £150m