I Agree with Ash, but he doesn't offer a solution. Here's mine:
Strikers (5): Ibrahimovic, Tevez/Pato, Robinho, Cassano, El Shaaraway
Midfielders (10): Jovetic/Honda/Eriksen/Ganso, Boateng, Merkel, Aquilani, Nocerino, Montolivo, Keita, Van Bommel, Gattuso, Nainggolan
Defenders (11): Nesta, T. Silva, Mexes, Yepes, Abate, Bonera, Mesbah, Emmanuelson, Abate, Zambrotta, Antonini
Goalkeepers (3): Abbiati, Amelia, Roma
* 29 Squad Players
* Choose one of Tevez/Pato, or Tevez/Robinho. Sell/Give back the other.
* See if Cassano can return. If not, he's gone
* Release Inzaghi
* Buy 1 of Jovetic/Honda/Eriksen/Ganso for 15-22 Million Euros.
* Get on Free Transfer Keita & Montolivo.
* Try to get De Rossi (most likely impossible)
* Buy Nainggolan for 12-14 Million. Offer him lower wages than Flamini (2M)
* Sell Taiwo for 5-8 Million Euros and keep Defense as is.
* Convince MvB to stay
With the releases of Seedorf, Ambrosini, & Flamini, we save on wages. Have Nainggolan get half of Flamini's wages, which will equal out over 5 years even if you have to pay for Nainggolan.
If we sell Pato & Taiwo, we will be able to fund Both an ACM & Nainggolan. . Lastly, Tevez would be the "GIFT" from Berlusconi which he won't have to pay for 2 FULL YEARS.
NO OTHER CASH NEED BE SPENT!
Problem solved.