delph and rodriguez have been told they can go if we get a reasonable offer so that's on them. tosun wants paying off to be released so i presume we're negotiating there as well (and i suspect we'd want him off the wage bill so converting his wage into a payment elsewhere on the balance sheet probably works in our favour).
outside of that, we've shipped several players out (bernard, bolasie, walcott, and besic in particular), and brought in a couple of low-cost options but significant expenditure has not yet happened.
overall, my gut says that we have money to spend and room on the wage bill, but we're waiting to see who we can get shot of in case that means we can buy better quality. if we accept a big bid for e.g. richarlison or dcl, we may well be tempted to let them go in order to fund improvements elsewhere in the squad as well, but there's not much noise other than the lazy ancelotti link that i've seen so far. kean's another one that could give us some money to spend, too, but we're waiting on that as well. i suspect there's also an element of waiting on moves elsewhere to trigger activity.