Gomez could net us 10m and Hakan 15 - 20m. I wouldn't sell Cutrone at this stage. Suso is our biggest asset besides Donnarumma. Big question, will Mirabelli be trusted again? we really can't afford to fail beyond this season and who we bring in from now on has to be of the right caliber.
Ultimately, the next coach has to be our prized asset for next season.
At this stage I'd only sell Donna, none of the others. Especially not warrior-Cutrone
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But neither Jack or Suso, because we can't sell them without replacing them equally. With any player we sell, even if it's on a profit, we'll need that cash not only to get a new player in a position we lack but also to replace the palyer we've sold. For example: If we pretend that we can sell Donna for 50M, we'll probably use 15-20M for a new gk first (wage and taxes not included), so the amount left to actually buy for example a much needed winger is significantly lower than those 50M.
Hakan can get us money, maybe the 15-20M you mentioned, but only months ago we paid 22M for him so we would actually make a loss of 7M by selling him. Therefore IMO no good idea to sell him now, at least not to cover the losses from missing the CL. Same for Gomez: We bought him for around 8,5M only 1 year ago, and since he has barely played (good) for us I don't think his market value has increased since then. I don't know how much he's valued in our books now, but even if we got 5M for him (which is his estimated market value atm) I don't think it would be on a profit.
Selling Donna IMO is a very solid and plausible option. After all the mess we've had with him I wouldn't mind letting him go for anything above 50M.