Crespo (normally brought by other team at 1st season) needs at least 8M
Esposito (normally brought by other team at 1st season) needs 12M
Van der Vaat needs 8M (guess) at 2nd season.
Lahm (already expensive at 1st season) needs 14M.
Tudor needs 4M (guess similar price to 1st season).
Others don't clear.
Total of these 5 players around 46M. Assume play 20% fee immediately and 24 months instalment for the remaining. You should have 27.6M at your transfer budget bor.