Transfers:
In:
Axel Tuanzebe (Loan with 7.9m buy option)
Antonee Robinson +2.5m (Swap deal for Joelinton)
Youcef Atal (11.9m)
Boubacar Kamara (32.5m)
Out:
Christian Atsu (2.8m to Club Brugge)
Dwight Gayle (1.8m to Bielefeld)
Jonjo Shelvey (5.5m to Wolves)
Joelinton (Part of Swap Deal)
Henri Saivet (490k to Genclerbirigili)
Various Young Players (Loaned out)

While fees might not be realistic, due to money raised for players, and using the fees projected for them, it is realistic. Ex: Kamara most likely costs no more than 10m, but cost 32.5m