With the numbers we have in midfield I'd suggest selling Luiz for about the £27.5m that was the City buyback price.
I don't quite understand how no one has made an offer for Hourihane either.
Anyway we could get an international DM for what we'd get for Luiz, someone like Denis Zakeria from Borussia Monchengladbach. He's a Swiss international, still only about 24 and Gladbach are willing to let some of their players go for less than market value, solely because of the money they've lost due to TV deals basically collapsing and the pandemic. Players like Zakeria and LW/CF/RW Marcus Thuram, a French international. We could get both for about £50m.